search query: @indexterm Production costs / total: 188
reference: 94 / 188
| Author: | Gruenig, R. Wuermli, K. |
| Title: | Mehr Informationen aud der Kostenrechnung = How to get more information from cost accounting |
| Journal: | Management-Zeitschrift Industrielle Organisation
1991 : MAY, VOL. 60:5, p. 78-81 |
| Index terms: | COST ACCOUNTING INFORMATION PRODUCTION COSTS COST CONTROL |
| Language: | ger |
| Abstract: | Cost accounting systems are important subsystems of the in-company information system. Empirical investigations show that the quality of cost accounting information is frequently insufficient. There is a lack of short-term statement of product costs. The cost control is often inadequate. The fixed and variable costs are seldom analyzed separately. Different kinds of cost accounting systems are described and their main characteristics are contrasted with one another. A three-stage model of cost accounting is presented. A new approach to the development of in-company cost accounting system is suggested in order to get more and better information from this system. |
SCIMA