haku: @journal_id 107 / yhteensä: 629
viite: 368 / 629
| Tekijä: | Gruenig, R. |
| Otsikko: | Kostenrechnungs - Management. |
| Lehti: | Unternehmung
1989 : MAR, VOL. 43:2, p. 78-88 |
| Asiasana: | COST ACCOUNTING |
| Kieli: | ger |
| Tiivistelmä: | Cost accounting as an integrated part of the company's information system is characterized. The difference between some theoretical and practical consideration in its development is shown. The procedural steps of the improvement of cost accounting are listed and discussed: 1. creating a favorable starting position; 2. appraisal of the existing accounting system and its infrastructure; 3. assessment of the information needs; 4. determination of the main characteristics of the new or improved system; 5. planning and initiation of the new accounting concepts. |
SCIMA