stärker mit dem Thema Kostenmanagement beschäftigt haben. Zumeist wurde Kostenmanagement reaktiv durchgeführt, d. h. auf … Erfolgspotenzial der Unternehmen reduzieren. Daher gehen die Unternehmen stärker dazu über, Kostenmanagement als permanentes …This cumulative dissertation consists of four essays which focus on critical success factors of cost management and …

the model, Time-Driven Activity-Based Costing (TDABC) and Resource Consumption Accounting (RCA) models have been developed … as costing models for next generation cost management systems. A key feature that distinguishes TDABC and RCA models from … uses of cost management systems. A hypothetical case is presented to illustrate conversions of an ABC-based costing model …

To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this … descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

aspects of nuclear material accounting. In particular, it requires that control limits be calculated for nuclear material … creation of a variance propagation model of the nuclear material accounting system, the validation of the model, the … addressed include: the mathematics of variance propagation, the structure of nuclear material accounting systems, sources of …

useful to senior management. This system was developed for a multifunction research organization funded from many sources. It … procedure has been regularly used for several months, and has proven to be a valuable tool in management action and planning. 9 …

The Work Breakdown Structure (WBS) technique is primarily a project management planning technique which is aimed at …

Analysis of the data obtained in one year of plutonium accounting at Los Alamos reveals significant complexity. Much of … accounting in the plant. We have been analyzing transaction data from fiscal year 1983 processing. This study involved 62 … understand the global features of the TA-55 accounting data. This project has underscored several of the system's complexities …