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Core features of the 'Einzelkosten- und Deckungsbeitragsrechnung'

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  • Paul Riebel

Abstract

The origin of this decision-oriented approach stems from the confrontation with the needs of planning and controlling of decisions and actions in industries with joint costs and joint revenues and, moreover, the analysis of the requirements of different purposes and situations. The special aim was the development of a true reconstruction of reality in accounting — as good as possible — which bears intersubjective examination ex post. The company business is seen as a multidimensional progressing network of sequentially made decisions and actions and other effects which have mostly a temporal dimension and structure. It requires a multitude of accounting views to depict this dynamic multi-faceted complex. One essential basis is the analysis of decision-relevant direct and indirect consequences and their 'true' representation depicted in accounting. This leads to a strict criterion to judge the traceability of accounting figures to the object considered: the identity principle. Anothe essential basis is the separation between recording and keeping elementary data with their attributes in a purpose-neutral accounting database (Grundrechnung) and the use of these in problem-specific data applications From the aspect of this concept each attempt to calculate net profits must be arbitrary. The principle of decision-relevant consequences and the identity prin-ciple rather demand multistep and multidimensional views of contribution anal-ysis ex anteand ex post. Additionally a bundle of contribution budgets and other contribution targets is needed

Suggested Citation

  • Paul Riebel, 1994. "Core features of the 'Einzelkosten- und Deckungsbeitragsrechnung'," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 515-546.
  • Handle: RePEc:taf:euract:v:3:y:1994:i:3:p:515-546
    DOI: 10.1080/09638189400000034
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    Cited by:

    1. Schneeweiss, Ch., 1998. "On the applicability of activity based costing as a planning instrument," International Journal of Production Economics, Elsevier, vol. 54(3), pages 277-284, May.
    2. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    3. Israelsen, Poul & Jørgensen, Brian, 2011. "Decentralizing decision making in modularization strategies: Overcoming barriers from dysfunctional accounting systems," International Journal of Production Economics, Elsevier, vol. 131(2), pages 453-462, June.
    4. Utz Schäffer, 2013. "Management accounting research in Germany: from splendid isolation to being part of the international community," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 291-309, February.
    5. Gutschelhofer, Alfred & Roberts, Hanno, 1997. "Anglo-Saxon and German life-cycle costing," The International Journal of Accounting, Elsevier, vol. 32(1), pages 23-44.

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