| Tekijä: | Knieps, G. |
| Otsikko: | Kostenrechnung in oeffentlichen Unternehmen. |
| Lehti: | Unternehmung
1988 : MAR, VOL. 42:2, p. 155-163 |
| Asiasana: | COST ACCOUNTING PUBLIC CORPORATIONS |
| Kieli: | ger |
| Tiivistelmä: | Lack of cost consciousness of public enterprises is examined. Its causes and effects are discussed. Supplementary costs as a measure of internal subsidizing are characterized. Accounting of marginal costs as well as gradual accounting of the contribution of the individual products and services to the overhead costs are analysed. The order of calculations is sketched. It is demonstrated that total cost accounting of a certain product cannot be a proper way to determine the internal subsidizing. Some examples are mentioned for decision oriented financial and accounting systems of public enterprises. |
SCIMA