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accruals and cash accounting
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contract theory of the firm
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cost entity
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cost management
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enterprise – product - cost modelling
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governmental accounting theory and standards
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nature and role of the accounting entity
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Bernard, Alain
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HAL
International Monetary Fund (IMF)
114
International Monetary Fund
110
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
11
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10
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Should business and non-business accounting be different?
Biondi, Yuri
-
HAL
-
2009
perspective that compares business enterprise and non-business accounting representations. The concept of non-business
entity
is …
Persistent link: https://www.econbiz.de/10008789346
Saved in:
2
The Network-Firm as a Single Real
Entity
: Beyond the Aggregate of Distinct Legal Entities
Chassagnon, Virgile
-
HAL
-
2008
personification to propose some theoretical foundations of the firm as a real
entity
. Some old legal views of the corporation are … the firm stricto sensu − is a singular real
entity
composed from distinct legal entities. …
Persistent link: https://www.econbiz.de/10008792639
Saved in:
3
COSTS MODELS IN DESIGN AND MANUFACTURING OF SAND CASTING PRODUCTS
Perry, Nicolas
;
Mauchand, Magali
;
Bernard, Alain
-
HAL
-
2005
present an approach using a concept of cost
entity
related to the design and realization activities of the product. We will …
Persistent link: https://www.econbiz.de/10008791089
Saved in:
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