search query: @freeterm ZUKUNFTSFORSCHUNG / total: 16
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| Author: | Cooper, R. |
| Title: | Look out, management accountants. Part 2 (management accounting, Kostenrechnungssystem) |
| Journal: | Management Accounting (US)
1996 : JUN, VOL. 77:12, p. 35-36,38,40-41 |
| Index terms: | |
| Freeterms: | ZUKUNFTSFORSCHUNG |
| Language: | eng |
| Abstract: | Part 1 described cost management techniques practised by some of today's lean enterprises. A major underlying factor in these techniques was that as cost management evolves, the need for management accounting grows while the need for management accountants lessens. In part 2 the author explains the implications for management accountants and offers some challenges for them to think about. |
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