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| Author: | Scheer, A. W. Hirschmann, P. Berkau, C. |
| Title: | Kostenmanagement von Geschäftsprozessen. (!Activity-based costing) |
| Journal: | Management-Zeitschrift Industrielle Organisation
1995 : VOL. 64:3, p. 90-94 |
| Index terms: | COST ACCOUNTING OVERHEAD COSTS KNOWLEDGE-BASED SYSTEMS INFORMATION SYSTEMS DISTRIBUTED DATA PROCESSING |
| Language: | ger |
| Abstract: | The efficient cost management of business processes necessitates uniform calculation methods. Existing cost-accounting methods cannot fulfil this task because their lump-sum handling of overheads and the resultant distortion of costs. Process cost accounting is more suitable for this. |
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