search query: @author Albach, H. / total: 43
reference: 20 / 43
| Author: | Albach, H. |
| Title: | Praxisorientierte Unternehmenstheorie und theoriegeleitete Unternehmenspraxis = Praxis oriented enterprise theory and theory accompanied enterprise praxis |
| Journal: | Zeitschrift für Betriebswirtschaft
1988 : MAY/JUN, VOL. 58:5/6, p.630-647 |
| Index terms: | ENTERPRISE MANAGEMENT PRODUCTION |
| Language: | ger |
| Abstract: | Kilger's scientific contribution to management science and to the practice of management is reviewed. Emphasis is laid on his contributions to production theory (factor input functions, splitting of production speeds), to the theory of business investment (critical values, internal rate of return), and to marketing theory (doubly-linked demand function). Of special importance are Kilger's contributions to flexible planned costing, to the distinction between fixed and variable costs, to the time dimension of costing, to costing with planned margins, and to the practice of accounting for sunk costs. |
SCIMA