haku: @author Niemand, S. / yhteensä: 6
viite: 4 / 6
| Tekijä: | Niemand, S. |
| Otsikko: | Prozesskostenrechnung fur den Beschaffungsbereich eines Automobilherstellers (Process cost accounting in procurement department of a car maker) |
| Lehti: | Kostenrechnungs Praxis
1992 : NR. 3, p. 160-167 |
| Asiasana: | COST ACCOUNTING |
| Kieli: | ger |
| Tiivistelmä: | The article describes the process cost calculation system of an actual car maker: Fahre Fix AG, with its eight cost bearers as procurement, disposition, inventory, data processing, package management, transportation, incoming quality control. The formulars used are also presented. How the subsystem connects with the overall calculation system. Numerical examples. |
SCIMA