| Author: | Sarasohn, L. J. Leuhlfing, M. S. |
| Title: | Fixed assets do not squeak (Bewertungsmethode; Management Accounting) |
| Journal: | Management Accounting (US)
1996 : NOV, VOL. 78:5, p. 29-30,33-34,36 |
| Index terms: | |
| Freeterms: | INTERNE REVISION, ABSCHREIBUNG, AKTIVA, INVENTUR |
| Language: | eng |
| Abstract: | Proper loss prevention and early detection are critical components of any internal control system. This principle has special relevance for corporate accounting managers charged with control of fixed assets. Certain systems clamour for immediate attention often on a continuous basis. However, as illustrated in a case study, it is important that management accounting proactively seeks out silent areas of exposure and not just react to problems called to his or her attention. |
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