... Strategic Finance (October 1999), p 57 Copyright Institute of Management Accountants, Montvale, N.J SOURCE: 663 Chapter 15 Financial Management Exhibit 15–3 depicts a more specific model for controlling ... Pablo Galarza, “Nicked and Cut,” Financial World (April 8, 1996), p 38 Rita Koselka, “Distribution Revolution,” Forbes (May 25, 1992), p 58 669 Chapter 15 Financial Management GENERAL BUSINESS NEWS ... the persons performing 13 Institute of Management Accountants (formerly National Association of Accountants), Statements on Management Accounting Number 2: Management Accounting Terminology (Montvale,...