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Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard
Peter, Winter - Volkswirtschaftliche Fakultät, … - 2005
This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...
Persistent link: https://www.econbiz.de/10005059099
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Management accounting: development in the light of changes of undertaking enviroment and managerial needs
Král, Bohumil - In: Politická ekonomie 2006 (2006) 1, pp. 108-123
The Aims of the article are to describe basic tendencies that influence the management accounting development and to show their impact on the changes of the targets, content and structure of the system of company management (with the main stress on its information support). The article also...
Persistent link: https://www.econbiz.de/10005258303
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Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten
Reimer, Marko; Orth, Mathias - In: Metrika 19 (2008) 2, pp. 185-205
There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...
Persistent link: https://www.econbiz.de/10010995051
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Planung und Unternehmenserfolg: Stylized Facts aus der empirischen Controllingforschung im deutschsprachigen Raum von 1990–2007
Weißenberger, Barbara; Löhr, Benjamin - In: Metrika 18 (2008) 4, pp. 335-363
The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …
Persistent link: https://www.econbiz.de/10010995221
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CONCEPTUAL DELIMITATIONS OF CONTROLLING
Serban, Nedelcu - In: Annals of Faculty of Economics 1 (2011) 2, pp. 586-590
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
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Controlling von Projektbudgets mit Earned Value Analysen
Kesten, Ralf - Nordakademie Hochschule der Wirtschaft - 2004
Earned Value Analysis is a special controlling tool to support project management efficiently. It creates management …
Persistent link: https://www.econbiz.de/10009219942
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Accounting research in Spain: second half of the 20th century.
Fernández-Feijóo Souto, Belén; Mattessich, Richard - In: De Computis "Revista Española de Historia de la … (2006) 5, pp. 7-38
Este trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the 20th century or slightly beyond.
Persistent link: https://www.econbiz.de/10005061729
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Management control’s implications of the exploitation/exploration dilemma: empirical evidences from a fast-moving consumer goods company
Farjaudon, Anne-Laure; Soulerot, Marion - Université Paris-Dauphine (Paris IX) - 2007
Exploiting existing resources or exploring new ones is an old dilemma. As exploitation consists in “the refinement and extension of existing competences, technologies and paradigms” (March, 1991, p. 85) and exploration means “experimentation with new alternatives” (March, 1991, p. 85),...
Persistent link: https://www.econbiz.de/10011073639
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Ein Plädoyer für "Coaching"
Eli, Max - In: ifo Dresden berichtet 01 (1994) 03, pp. 03-04
betriebswirtschaftliche Entscheidungen in den Bereichen Kostenrechnung, Organisation, Produktion und Technik besser treffen zu können. …
Persistent link: https://www.econbiz.de/10008594321
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Die Kosten der Erwerbslosigkeit
Koller, Martin - In: Mitteilungen aus der Arbeitsmarkt- und Berufsforschung 12 (1979) 2, pp. 186-191
"Die Kosten der Arbeitslosigkeit sind hoch. Selbst nach einem äußerst zurückhaltenden Ansatz errechnet sich für das zurückliegende Jahr 1978 ein Verlust am Bruttoinlandsprodukt von ca. 75 Mrd. DM - das ist der rechnerische Ausdruck für das Gesamtausmaß der Opportunitätskosten (die...
Persistent link: https://www.econbiz.de/10005132447