search query: @indexterm COMPANY REPORTS / total: 363
reference: 193 / 363
| Author: | Dörner, D. |
| Title: | Wann und für wen empfiehlt sich das Umsatzkostenverfahren? |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1987 : VOL. 39:3/4, p. 228-235 |
| Index terms: | ACCOUNTING COMPANY REPORTS COMMERCIAL LAW ACCOUNTING LAW FEDERAL REPUBLIC OF GERMANY EEC |
| Language: | ger |
| Abstract: | Theoretically, the management science knows two different sort of cost calculations. The first is based on the total firm's activity, the second on the turnover of the production. The first method is preferred by accountants who like economic activity based analyses, while the second is used in firms, where the turnover stands in the center of the economic considerations. As in most countries of the world the turnover based calculation is used, it is offered to German firms with large international production activity. |
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