haku: @indexterm Cost variance / yhteensä: 46
viite: 8 / 46
| Tekijä: | Ossadnik, W. Maus, S. |
| Otsikko: | Kumulative versus differenziert-kumulative Kostenabweichungsanalyse |
| Lehti: | Zeitschrift für Betriebswirtschaft
1995 : VOL. 65:11, p. 1285-1297 |
| Asiasana: | COST ACCOUNTING COST VARIANCE COSTS |
| Kieli: | ger |
| Tiivistelmä: | This contribution has shown that Wimmer's statements regarding cost variance analysis procedures are based upon incorrect concepts and that the approach which he presents is not a new method but instead falls way behind up-to-date theoretically correct methods. The objection regarding practicability which Wimmer raises against the differential- cumulative method is refucted by data-processing implementation. |
SCIMA