search query: @indexterm COST VARIANCE / total: 46
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| Author: | Ossadnik, W. Maus, S. |
| Title: | Kumulative versus differenziert-kumulative Kostenabweichungsanalyse |
| Journal: | Zeitschrift für Betriebswirtschaft
1995 : VOL. 65:11, p. 1285-1297 |
| Index terms: | COST ACCOUNTING COST VARIANCE COSTS |
| Language: | ger |
| Abstract: | This contribution has shown that Wimmer's statements regarding cost variance analysis procedures are based upon incorrect concepts and that the approach which he presents is not a new method but instead falls way behind up-to-date theoretically correct methods. The objection regarding practicability which Wimmer raises against the differential- cumulative method is refucted by data-processing implementation. |
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