search query: @author Gutschelhofer, A. / total: 1
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| Author: | Gutschelhofer, A. Roberts, H. |
| Title: | Anglo-Saxon and German life-cycle costing |
| Journal: | International Journal of Accounting
1997 : VOL. 32:1, p. 23-44 |
| Index terms: | LIFE CYCLE COST COST ACCOUNTING GERMANY |
| Language: | eng |
| Abstract: | A comparison of German and Anglo-Saxon cost accounting shows that linkages in the area of life-cycle costing are possible and useful as it provides additional conceptual support for developing a life-cycle costing framework. The different approaches of life-cycle costing used in the Anglo-Saxon and German accounting disciplines can be mutually beneficial. The possibility of relating Anglo-Saxon life-cycle costing to German multiple-stage fixed cost accounting provides a new design for life-cycle cost accounting with practical relevance in the area of marketing cost management. |
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