How an industry standard may enhance the mediating capacity of calculations : cost of ownership in the semiconductor industry
Year of publication: |
June 2018
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Authors: | Wouters, Marc ; Sandholzer, Maximilian |
Published in: |
Management accounting research. - Amsterdam [u.a.] : Elsevier, ISSN 1044-5005, ZDB-ID 1040541-0. - Vol. 39.2018, p. 47-63
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Subject: | Cost of ownership | COO | Interorganizational management accounting | Mediating instruments | Semiconductor industry | Management accounting standards | R&D | Halbleiterindustrie | Rechnungswesen | Accounting | Halbleiter | Semiconductor | Kostenrechnung | Cost accounting | Standardisierung | Standardization |
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