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| Author: | Koch, H. |
| Title: | Zweckorientierte Kostenrechnung |
| Journal: | Zeitschrift für Betriebswirtschaft
2002 : MAY, VOL. 72:5, p. 513-528 |
| Index terms: | COST ACCOUNTING COST EFFECTIVENESS GOAL SETTING |
| Language: | ger |
| Abstract: | The concept of goal-oriented cost accounting presented in this paper, applies to periodic cost accounting. The concept is intended to provide a basis on which procedures for cost accounting can be adapted to the specific informational goals of each particular case. Accordingly, a consistent application principle for cost accounting is introduced. This principle is left sufficiently open-ended, so that the costs can be oriented towards specific informational objectives. This flexible form of periodic cost accounting can, in practice, increase the effectively of periodic cost accounting. The paper provides a substantial list of references on this subject (original in German). |
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