haku: @author Küpper, H. U. / yhteensä: 7
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| Tekijä: | Küpper, H. U. |
| Otsikko: | Bestands- und zahlungsstromorientierte Berechnung von Zinsen in der Kosten- und Leistungsrechnung. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1991 : JAN, VOL. 43:1, p. 3-20 |
| Asiasana: | COST ACCOUNTING |
| Kieli: | ger |
| Tiivistelmä: | In traditional cost accounting the average values of the inventories of materials, intermediate goods, finished goods and receivables form the basis for the calculation of interest costs. On the other hand the interest expenditure really incurred by the firm is determined by the interval between the expenses for these goods and the sales revenues. There seems to be a structural difference in calculating interest in cost accounting and finance. The paper analyses the differences between both methods. It shows that it is possible to get the same results by a modified method, which derives interest on the basis of inventories. |
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