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| Author: | Baden, A. |
| Title: | Die strategische Kostenrechnung |
| Journal: | Zeitschrift für Betriebswirtschaft
1998 : VOL. 68:6, p. 605-626 |
| Index terms: | COST ACCOUNTING ACCOUNTING SYSTEMS CAPITAL EXPENDITURE STRATEGIC PLANNING |
| Language: | ger |
| Abstract: | The article questions if often demanded strategic cost accounting can contribute to the foundation of strategic decisions. The result is that there is no need for strategic cost accounting. Most of the "new" cost accounting systems are concipated as static capital expenditure account systems. They cannot support valid strategic decisions. |
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