haku: @author Cooper, R. / yhteensä: 94
viite: 35 / 94
| Tekijä: | Cooper, R. |
| Otsikko: | Look out, management accountants. Part 2 (management accounting, Kostenrechnungssystem) |
| Lehti: | Management Accounting (US)
1996 : JUN, VOL. 77:12, p. 35-36,38,40-41 |
| Asiasana: | |
| Vapaa asiasana: | ZUKUNFTSFORSCHUNG |
| Kieli: | eng |
| Tiivistelmä: | Part 1 described cost management techniques practised by some of today's lean enterprises. A major underlying factor in these techniques was that as cost management evolves, the need for management accounting grows while the need for management accountants lessens. In part 2 the author explains the implications for management accountants and offers some challenges for them to think about. |
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