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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.
SCIMA record nr: 110114
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