search query: @author Breithaupt, H. / total: 2
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| Author: | Breithaupt, H. Warnick, B. |
| Title: | Spartenergebnisrechnung als Fuhrungsinstrument eines mittelstandischen Unternehmens (Decentralised profit and loss accounting as a control device of medium-sized firms) |
| Journal: | Kostenrechnungs Praxis
1992 : NR. 4, p. 194-200 |
| Index terms: | MANAGEMENT CONTROL BALANCE SHEETS |
| Language: | ger |
| Abstract: | For firms organised in divisions it is extremely important to have reliable data on profitability of every division. They have to rely on staggered fixed cost covering calculations. But other areas of cost calculation are also involved, e. g. individual order accounting has to be started. |
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