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appropriate organization of the management accounting and of the cost calculation can be a valuable tool in the cost reduction … prices are set by the market and cost control is one of the factors that can make sure that the proposed performance is … reached. The information on costs influence the decisions made based on the cost-price, cost-profit, cost-economic efficiency …
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that managers make for companies? Can they manage their business without using the cost calculation and their indicators …? It is obvious that managers’ decisions are based on the analysis of cost calculation, permanently trying to reduce costs …The cost is a term we all use daily, but do we know what it represents and what are its implications in the decisions …
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Die in Bauprojekten verwendete Planungsmethode Building Information Modeling (BIM) tangiert auch die Kostenermittlung im Bauwesen. Die sogenannte modellbasierte Kostenermittlung bietet neue Chancen durch die Verwendung von digitalen Bauwerksmodellen als zentrale Informationsquelle. In der...
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