search query: @author Riebel, P. / total: 6
reference: 4 / 6
| Author: | Riebel, P. |
| Title: | Überlegungen zur Integration von Unternehmensplanung und Unternehmensrechnung. |
| Journal: | Zeitschrift für Betriebswirtschaft
1987 : DEC, VOL. 57:12, p. 1154-1168 |
| Index terms: | PLANNING ACCOUNTING ACCOUNTING SYSTEMS BUSINESS ECONOMICS |
| Language: | ger |
| Abstract: | Increasing economic changes challenge a better integration of planning and accounting with the aspect of data and methods. The insufficient cooperation is mainly caused by inadequacies in accounting systems. A better reconstruction of reality, more orientation to future and a higher degree of actuality in showing all relevant events and changes in the course of time are required. The purpose neutral accounting data base according to the concept of relative identifiable or specific costs and revenues is presented as an appropriate pool common to planning. The current interplay is shown by setting and using annual contribution budgets. |
SCIMA