haku: @indexterm financial control / yhteensä: 379
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| Tekijä: | Kloock, J. |
| Otsikko: | Erfolgskontrolle mit der differenziert-kumulativen Abweichungsanalyse. |
| Lehti: | Zeitschrift für Betriebswirtschaft
1988 : MAR, VOL. 58:3, p. 423-434 |
| Asiasana: | COST ACCOUNTING CONTROL FINANCIAL CONTROL |
| Kieli: | ger |
| Tiivistelmä: | For the deviation analysis of profit control numerous methods have been proposed. The applicability and the relevance of these deviation analysis methods are also reviewed differently. The discussion of their use requires a catalog of generally acceptable criteria. By means of such criteria which especially secure the absence of arbitrariness and the control relevance the three best known concepts are analyzed: the cumulative method, the symmetrical method and the differentiated-cumulative method. The results of the analysis show that not only cumulative but also symmetrical deviation analysis methods have important disadvantages. Consequently only the differentiated-cumulative method can be recommended for use. |
SCIMA