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| Author: | Horváth, P. Brokemper, A. |
| Title: | Strategieorientiertes Kostenrechnung |
| Journal: | Zeitschrift für Betriebswirtschaft
1998 : VOL. 68:6, p. 581-604 |
| Index terms: | MANAGEMENT ACCOUNTING STRATEGIC PLANNING INFORMATION COSTS ENGINEERING INDUSTRY GERMANY |
| Language: | ger |
| Abstract: | "Today's management accounting information... is too late, too aggregated and too distorted to be relevant for managers' planning and control decisions". With this statement Johnson and Kaplan evoced a lasting discussion on the relevance of management accounting information and motivated scientists to search for new practises. New practises like activity based costing target costing, life cycle costing and benchmarking are often summarized by the term "strategic cost management" without asking, whether cost management tools can be considered "strategic". The article discusses in nine theses, which information benefit can be expected by applying cost management in the strategic planning process. |
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