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| Author: | Frenkel, W. |
| Title: | Kostenrechnerische Aspekte beim Einsatz von CIM = Cost accounting aspects of the employment of CIM ! CIM = computer integrated manufacturing |
| Journal: | Management-Zeitschrift Industrielle Organisation
1991 : MAY, VOL. 60:5, p. 74-77 |
| Index terms: | MANUFACTURING PRODUCTION CONTROL CAM COMPUTERS COST ACCOUNTING |
| Language: | ger |
| Abstract: | The cost accounting department must have the proper tools at its disposal when profit and loss accounts or cost-benefit analyses are to be made in relation with CIM-applications. Particular checks are required for the areas concerned with the collection of operating data and quality control. Some cost-inducing factors are identified. The process of cost accounting is described and analyzed. The presentation of cost information is scrutinized. The cost accounting system has to meet the specific requirements of new users. |
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