haku: @indexterm OVERHEAD COSTS / yhteensä: 58
viite: 11 / 58
Tekijä: | Scheer, A. W. Hirschmann, P. Berkau, C. |
Otsikko: | Kostenmanagement von Geschäftsprozessen. (!Activity-based costing) |
Lehti: | Management-Zeitschrift Industrielle Organisation
1995 : VOL. 64:3, p. 90-94 |
Asiasana: | COST ACCOUNTING OVERHEAD COSTS KNOWLEDGE-BASED SYSTEMS INFORMATION SYSTEMS DISTRIBUTED DATA PROCESSING |
Kieli: | ger |
Tiivistelmä: | The efficient cost management of business processes necessitates uniform calculation methods. Existing cost-accounting methods cannot fulfil this task because their lump-sum handling of overheads and the resultant distortion of costs. Process cost accounting is more suitable for this. |
SCIMA