haku: @indexterm Cost variance / yhteensä: 46
viite: 6 / 46
| Tekijä: | Ossadnik, W. Maus, S. |
| Otsikko: | Kostenabweichungsanalysen zur quantifizierung der innerbetrieblichen Unwirtschaftlichkeit |
| Lehti: | Zeitschrift für Betriebswirtschaft
1995 : VOL. 65:11, p. 1311-1318 |
| Asiasana: | COST ACCOUNTING COST VARIANCE COSTS |
| Kieli: | ger |
| Tiivistelmä: | In this reply to Wimmer's response to our critical commentary of his work in ZfB 1994, pp. 981 we highlight the fundamental objections which we have to uphold against his approach even after his second contribution. We refer, for example, to his premise of using an optimal plan as the basis for cost variance analysis and also to the question of adequacy of cet.-par.-analyis, which hi applies. The question, raised by Wimmer, is interesting, regarding the method which correctly identifies cost reduction potential. Here, not a simple answer is necessary, but one which differentiates and therefore takes into account the aspects of uncertainty and of multi-period decision cycles, as well as targets of control. |
SCIMA