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| Author: | Freidank, C. C. |
| Title: | Einsatzmöglichkeiten simultaner Gleichungssysteme im Bereich der computergestützten Rechnungslegungspolitik. |
| Journal: | Zeitschrift für Betriebswirtschaft
1990 : MAR, VOL. 60:3, p. 261-279 |
| Index terms: | ACCOUNTING COMPUTER ACCOUNTING CONTROL JOINT STOCK COMPANIES |
| Language: | ger |
| Abstract: | Recently, against the backdrop of progress in EDP technology, efforts to develop approaches to the planning of invoicing policy which are capable of being automated have increased. In the course of this paper, simultaneous models for joint-stock companies are drafted which, with their extension alternatives, will primarily be of interest to companies whose target plan is geared to the organization of annual profits, dividend distribution and/or taxes on earnings. All the concepts presented are based on systems of interdependent equations which, by means of tabular calculation programs, can be calculated and solved with the aid of an IBM-compatible computer. |
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