haku: @indexterm RATIONALISATION / yhteensä: 197
viite: 58 / 197
| Tekijä: | Hürlimann, W. |
| Otsikko: | Ist die Kostenrechnung noch zu retten? |
| Lehti: | Management-Zeitschrift Industrielle Organisation
1995 : VOL. 64:6, p. 36-38 |
| Asiasana: | COST ACCOUNTING COSTS COST CONTROL RATIONALISATION |
| Kieli: | ger |
| Tiivistelmä: | "Cost accounting" is a common and collective term for the company accounting system. Originally, it entailed the settlement of accounts according to elements of costs and cost centres (including allocations and invoicing) and was gradually extended to take in other areas such as plan cost accounting, part costs accounts and process cost accounting. |
SCIMA