... 137–8behaviour of costs 99–100criticisms 123 forward-looking nature 120 information, using 93–4, 121 –3managers’ needs to know full costs 93–4meaning of term 94–5, 455multi-product businesses 96 120 batch ... 425 full (absorption) cost information, using 121 –3market information 369non-financial information 24–5quality 30range 30standards setting 245see also management accounting: informationinformation ... 94, 121 relevance of management accounting information17, 458relevant costs 39, 40, 45, 458relevant/marginal cost pricing 166–8relevant range of activity volume 74, 458reliability of management...