haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 143 / 786
Tekijä: | Dellmann, K. |
Otsikko: | Ein Allgemeines Modell einer entscheidungsorientierten Kos- tenrechnung |
Lehti: | Zeitschrift für Betriebswirtschaft
1999 : VOL. 69:5/6, p. 617-642 |
Asiasana: | MANAGEMENT ACCOUNTING DECISION MAKING COSTS |
Kieli: | ger |
Tiivistelmä: | 1) Management Accounting is an instrument for decision making concerning two aspects: a) It is a basis for own decisions and b) It provides infor- mation to control decision of others. 2) The allotment of values to activies with respect to goals determines the costs 3) A common measure for costs - not using scales in monetary terms - is derived by ratio scales with the term "cost- intensity". Costs of alternatives are no longer defined in absolute amounts, but as "total-cost-intensities". The cal- culation of costs as a monetary term is possible. 4) Interdependencies between clusters determine as a net- work with inner and outer dependencies, which are measured by cost-intensities, the total cost intensity 5) Opportunity costs are not relevant in network cost models |
SCIMA