... be made to prioritize the ‘A’ items that account for most value, then ‘B’ items and only if time permits the many smaller-value ‘C’items. Some businesses adopt just-in-time (JIT) methods to minimize ... 354 Management Control, Management Accounting and itsRational-Economic Assumptions 37Management control systems 37Management planning and control systems and management accounting 42Non-financial ... system must provide timely and accurate informa-tion to facilitate efforts to control costs, to measure and improve productivity,and to devise improved production processes. The management accounting system...