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| Tekijä: | Biel, A. |
| Otsikko: | Einfuhrung der Prozesskostenrechnung (Introducing process cost accounting) |
| Lehti: | Kostenrechnungs Praxis
1991 : NR. 2, p. 85-92 |
| Asiasana: | COST ACCOUNTING TECHNOLOGY ASSESSMENT |
| Kieli: | ger |
| Tiivistelmä: | Process cost accounting is not a new accounting concept. It tries to find the driving forces behind overhead cost and to partition it among them. The aims pursued by the method are: transparence of performance, planning, steering and control of costs and capacities, determining relevant production costs, integration into technological systems and processes. |
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