Author: | Pfeiffer, T. |
Title: | Ein dynamisiertes Gleichungsverfahren |
Journal: | Zeitschrift für Betriebswirtschaft
1997 : VOL. 67:11, p. 1189-1201 |
Index terms: | PRODUCTION PLANNING EQUATIONS COST ACCOUNTING TRANSFER PRICING DECENTRALISATION |
Language: | ger |
Abstract: | The traditional equations method of cost location accounting is generalized by introducing time. It is shown, that a transfer price system enabling optimal dynamic decentralized production planning can be characterized by this generalization. |
SCIMA