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Open-book accounting : reason for failure of inter-firm cooperation?

Windolph, Melanie; Möller, Klaus - In: Management accounting research 23 (2012) 1, pp. 47-60

Persistent link: https://www.econbiz.de/10009508042

Pros and cons for the implementation of target costing method in Romanian economic entities

Briciu, Sorin; Căpuşneanu, Sorinel - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 455-470

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

Persistent link: https://www.econbiz.de/10010338845

Increase of company performances and shareholders' satisfaction by using design for adaptability (DFA)

Briciu, Sorin; Căpuşneanu, Sorinel; Topor, Dan; … - In: Theoretical and applied economics : GAER review 21 (2014) 5, pp. 7-18

Persistent link: https://www.econbiz.de/10011557646

Analysis of the possibility to organize the management accounting through the Target Costing (TC) method in the Romanian entities

Căpuşneanu, Sorinel; Briciu, Sorin - In: Theoretical and applied economics : GAER review 18 (2011) 9, pp. 71-88

Persistent link: https://www.econbiz.de/10009673414

The effect of relational factors on open-book accounting and inter-organizational cost management in buyer-supplier partnerships

Möller, Klaus; Windolph, Melanie; Isbruch, Felix - In: Journal of purchasing and supply management 17 (2011) 2, pp. 121-131

Persistent link: https://www.econbiz.de/10009232678

Managerial accounting : tools for business decision making

Weygandt, Jerry J.; Kieso, Donald E.; Kimmel, Paul D. - 2002 - 2. ed., internat. ed.

Persistent link: https://www.econbiz.de/10001689788

The Effect of Relational Factors on Open-Book Accounting and Inter-Organizational Cost Management in Buyer-Supplier Partnerships

Moeller, Klaus - 2011

Open-book accounting (OBA) – the systematic disclosure and discussion of cost data between partner firms – is …

Persistent link: https://www.econbiz.de/10013130191