... 121relevance of management accounting information17, 458relevant costs 39, 40, 45, 458relevant/marginal cost pricing 166–8relevant range of activity volume 74, 458reliability of management accounting ... also overheadscommunication about cost management 332communities 12 accounting information for 16companies 2–3comparability of management accounting information 18, 453compensating variances ... 369non-financial information 24–5quality 30range 30standards setting 245see also management accounting: informationinformation systems 21information technology(IT) 26–7innovation, product 11, 334insignificant...