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In der vorliegenden Arbeit wird die Prozesskostenrechnung im Allgemeinen und im Speziellen anhand der …
Persistent link: https://www.econbiz.de/10009434334
Companies from industrialised nations are faced with the threat of competition from low-cost countries. Wesuggest Industrial Product Service Systems (IPS²) as a possible answer. But as the development andproduction can be quite expensive for the supplier, the question arises how the net...
Persistent link: https://www.econbiz.de/10009463172
Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC) model has failed to replace traditional volume-based costing models in most organisations. In response to the problems of the model, Time-Driven Activity-Based Costing (TDABC) and...
Persistent link: https://www.econbiz.de/10009484027
During Peter Drucker’s talk entitled "From Computer Literacy to Information Literacy" he discusses information systems and how they impact individual enterprises and workers. During his lecture, he talks about: the changing labor force, organization structure, command and control structure,...
Persistent link: https://www.econbiz.de/10009429630
During Peter Drucker’s talk entitled "From Counting to Measurements" he discusses accounting and measurement. During his lecture, he talks about: activity based accounting, the Coca-Cola Company and independent bottlers, automobile companies, the cluster concept, Procter & Gamble and Sam...
Persistent link: https://www.econbiz.de/10009429633
"The common-property literature has often focused on the question of efficiency. Here we consider distributional issues instead. How should the benefits of the commons (say, a fishery) be distributed? We approach the question from the viewpoint of ownership rather than income redistribution. "A...
Persistent link: https://www.econbiz.de/10009468330
"Institutional approaches to social dilemmas have so far focused on how to create incentive structures that channel individuals' behavior into socially desirable outcomes assuming that everyone is selfish. However, the presumption of universal selfishness is not only empirically invalid but may...
Persistent link: https://www.econbiz.de/10009468335
of the commons.' This dissertation combines the tools of game theory and experimental methods to gain a broader …
Persistent link: https://www.econbiz.de/10009468337
"In this study, individual level behavior is investigated in the context of computer assisted voluntary contribution mechanism public good (VCM) provision experiments and common pool resource (CPR) appropriation experiments. Previous studies of these environments have concentrated on aggregate...
Persistent link: https://www.econbiz.de/10009468340