search query: @author Janke, G. / total: 10
reference: 9 / 10
Author: | Janke, G. |
Title: | Controlling und Interne Revision - Mittel zur Effizienzerhohung im Unternehmen (Control and internal revision - towards higher efficiency within the firm) |
Journal: | Kostenrechnungs Praxis
1992 : NR. 3, p. 143-147 |
Index terms: | INTERNAL CONTROL EFFICIENCY |
Language: | ger |
Abstract: | In the new federal states of FRG the former centralistic control and accounting system have collapsed. This fact largely contributed to the low efficiency of the firms. The article sketches a system of controlling and internal revision to solve this problem. The goals and precise delineation of both areas, their co-operation, a cost-benefit analysis are given. |
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