haku: @indexterm GOAL SETTING / yhteensä: 273
viite: 14 / 273
Tekijä: | Koch, H. |
Otsikko: | Zweckorientierte Kostenrechnung |
Lehti: | Zeitschrift für Betriebswirtschaft
2002 : MAY, VOL. 72:5, p. 513-528 |
Asiasana: | COST ACCOUNTING COST EFFECTIVENESS GOAL SETTING |
Kieli: | ger |
Tiivistelmä: | The concept of goal-oriented cost accounting presented in this paper, applies to periodic cost accounting. The concept is intended to provide a basis on which procedures for cost accounting can be adapted to the specific informational goals of each particular case. Accordingly, a consistent application principle for cost accounting is introduced. This principle is left sufficiently open-ended, so that the costs can be oriented towards specific informational objectives. This flexible form of periodic cost accounting can, in practice, increase the effectively of periodic cost accounting. The paper provides a substantial list of references on this subject (original in German). |
SCIMA