| Tekijä: | Hoitsch, H. J. Schmitz, H. |
| Otsikko: | Betriebswirtschaftlich fundierte und praxisgerechte Kostenrechnungsgestaltung. |
| Lehti: | Journal für Betriebswirtschaft
1998 : VOL. 48:4, p. 176-188 |
| Asiasana: | COST ACCOUNTING MANAGEMENT CONTROL RESEARCH IMPLEMENTATION SOFTWARE |
| Kieli: | ger |
| Tiivistelmä: | Building Cost Accounting Systems - Connecting cost accounting fundamentals and company practice. The article proposes a synthetical approach for buîlding cost accounting systems, which connects cost accounting fundamentals and company practice. Essential building blocks for cost accounting systems are identified. Their contribution to the satisfaction of the need for cost information is the criteria for selection of the proposed building blocks. The benefits of the synthetical approach for both cost accounting research and company practice are shown. The approach explains how the flexibility of packaged software for cost accounting can be improved by implementing a variety of building blocks to be chosen by the user. |
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