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| Author: | Mertens, P. Back-Hock, A. |
| Title: | Verbindungen der Kosten- und Leistungsrechnung zur computergestutzten Informations- und Wissensverarbeitung (The linkage of cost and performance accounting as part of computer assisted information and knowledge processing) |
| Journal: | Betriebswirtschaftliche Forschung und Praxis
1990 : NR. 4, p. 268-282 |
| Index terms: | COST ACCOUNTING FINANCIAL REPORTING INFORMATION SYSTEMS |
| Language: | ger |
| Abstract: | The article first presents the state of the art in cost and performance accounting and in information and knowledge processing. Then come typical examples of the linkage between the two: preliminary calculation through relational data bases, integration of commercial and technical calculation, CPA in bureau communication, CPA in inter-firm systems etc. At the end, selected examples are given. |
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