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Im Vergleich zur weit in die Geschichte zurückreichenden Tradition der Banken, steckt deren internes Rechnungswesen noch immer in den Kinderschuhen. Erst in den 1920er Jahren begann eine intensive, Theorie und Praxis erfassende Auseinandersetzung mit den drängenden Fragen der Bankkalkulation....
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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...
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<!doctype html public ""-//w3c//dtd html 4.0 transitional//en""> <html><head> <meta content=""text/html; charset=iso-8859-1"" http-equiv=content-type> <meta name=generator content=""mshtml 8.00.6001.23619""></head> <body> <P>The textbook deals with introductory and basic issues related to internal accounting systems at firms. It uses a problem-oriented approach to present both the classical and modern systems of cost and performance accounting.</P></body></html>
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