While the relevance of services increased over the last decades, planning and calculation for services is often disregarded. Instead of following a theoretically clear process services are often offered to the customer unsystematically. In this paper a theoretical based concept for...

Das ifo Insitut hat im Sommer 1991 eine Umfrage bei westdeutschen Kommunen zu den Herstellungskosten- und Folgelasten kommunaler Investitionen durchgeführt.Der Aufsatz faßt die wichtigsten Ergebnisse der Studie zusammen: Herstellungs- und Folgelasten eines Kindergartens, einer Turn- und...

Ongoing pressure on prices for construction projects adds to the significance of cost estimation accuracy in building construction. Due to competition from Asian entrants, main contractors in the plant engineering industry are starting to face a similar situation. In the present paper, the cost...

Contrary to the traditions of banking itself, which stretch back many centuries, cost accounting within banks is still in its relative infancy. It was only in the 1920s that any intensive theoretical or practical efforts were made to break down and understand the cost structures of banks. This...