haku: @indexterm financial control / yhteensä: 379
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| Tekijä: | Hosterbach, E. |
| Otsikko: | Das Kosten zwischen den Sphären Über kalkulatorische Zinsen, Investitionsrechnung und die Dobbelte Buchführung |
| Lehti: | Zeitschrift für Betriebswirtschaft
1992 : MAR, VOL. 62:3, p. 325-333 |
| Asiasana: | INVESTMENT PLANNING FINANCIAL CONTROL ACCOUNTING SYSTEMS |
| Kieli: | ger |
| Tiivistelmä: | Two questions are considered: 1/ On what basis should the interest, treated as operating expense, be calculated? 2/ Can the calculations that are used to evaluate capital expenditure projects be integrated into the accounting system and how can this be achieved? The enterprise is considered as a combination of two-functions: operations and finance. The accounts of enterprise are grouped accordingly. This double circuit system does not apply to revenue and expense accounts only; it includes also those for assets and liabilities. The two circuits are connected by using intermediate accounts. In these all transactions are recorded which affect both circuits. Such information can help to answer the above questions. |
SCIMA