Add to ORKGABSTRACT In Germany, a discussion has been in progress for a number of years on the theoretical substantiation and the necessity of an independent cost accounting system. The spectrum of views involved ranges from a complete integration of cost accounting (internal income statement) into the profit and loss statement (external income statement) to as complete a separation as possible of the two income accounting systems. This contribution will represent, from a German standpoint, how the discussion has developed, and what its present state is. The conclusion of this contribution is a recommendation of a theoretically substantiated separation of the two types of income statements. The contribution pursues several different purposes: (a) an i...
During the second half of the nineteenth century, managerial accounting development in Germany was b...
Within the current work, an attempt was drawn to try to narrow the gap between the new cost manageme...
A current debate among accountants focuses on the amount of information collected by traditional cos...
ABSTRACT In Germany, a discussion has been in progress for a number of years on the theoretical subs...
In Germany, a discussion has been in progress for a number of years on the theoretical substantiatio...
Desde hace algunos años se viene sosteniendo en Alemania una discusión acerca de la fundamentación t...
In Germany, a discussion has been in progress for a number of years on the theoretical substantiatio...
Purpose: This paper aims to investigate how and why German cost accounting prevails and develops in ...
This paper investigates the impact of high technology and growing competition on global markets on ...
Cost accounting can be seen as the historical root of management accounting. By using different cost...
Relevance of the research topic. In the conditions of a market economy, the main conditions for effe...
In writing this thesis, an endeavor will be made to familiarize the reader with some of the basic fu...
<div>Subject of research are theoretical and methodological principles of reflection of incomes and<...
During the second half of the nineteenth century, managerial accounting development in Germany was b...
During the second half of the nineteenth century, managerial accounting development in Germany was b...
During the second half of the nineteenth century, managerial accounting development in Germany was b...
Within the current work, an attempt was drawn to try to narrow the gap between the new cost manageme...
A current debate among accountants focuses on the amount of information collected by traditional cos...
ABSTRACT In Germany, a discussion has been in progress for a number of years on the theoretical subs...
In Germany, a discussion has been in progress for a number of years on the theoretical substantiatio...
Desde hace algunos años se viene sosteniendo en Alemania una discusión acerca de la fundamentación t...
In Germany, a discussion has been in progress for a number of years on the theoretical substantiatio...
Purpose: This paper aims to investigate how and why German cost accounting prevails and develops in ...
This paper investigates the impact of high technology and growing competition on global markets on ...
Cost accounting can be seen as the historical root of management accounting. By using different cost...
Relevance of the research topic. In the conditions of a market economy, the main conditions for effe...
In writing this thesis, an endeavor will be made to familiarize the reader with some of the basic fu...
<div>Subject of research are theoretical and methodological principles of reflection of incomes and<...
During the second half of the nineteenth century, managerial accounting development in Germany was b...
During the second half of the nineteenth century, managerial accounting development in Germany was b...
During the second half of the nineteenth century, managerial accounting development in Germany was b...
Within the current work, an attempt was drawn to try to narrow the gap between the new cost manageme...
A current debate among accountants focuses on the amount of information collected by traditional cos...