While the relevance of services increased over the last decades, planning and calculation for services is often … this paper a theoretical based concept for process-oriented planning and calculation of services is developed. The … the process-oriented planning and calculation is shown with an example within the mechanical engineering industry …

Despite all planning efforts improvisation is a necessary, planning supplementing form of decision making, which finds … difficulties of observation, description and use as well as limitations of improvisations. Planning is the primary, problem …

and the planning system, Reg. Studies 34 , 429-440. Concern has been mounting recently over the increasing intensity of …, bidding and promotion of regions and, secondly, the methods by which the land use planning process (and thereby democratic …

Accounting concept induces usually the idea of transactions expressible in terms of money in a system of interlocking … not unrelated but are connected by a number of independent accounting identities. Thus, within an accounting framework we … obvious example of this kind of model-building. The application of elementary accounting ideas is not restricted to the …

This paper describes the concept and characteristics of financial accounting, in general and particularly, it describes … the concept and characteristics of management accounting, from the perspectives of various local and international authors …. In the first part, the paper presents a brief history of the development of management accounting from the theoretical …