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Die heutigen Kostenrechnungssysteme

In: Kostenrechnung 2.0

Author

Listed:
  • Bodo Wiegand

    (LMI Lean Management Institut GmbH)

Abstract

Zusammenfassung Um eine Kostenrechnung 2.0 beurteilen zu können, muss man zuerst einmal die Kriterien entwickeln, die ein fortschrittliches, der heutigen Zeit angemessenes Kostenrechnungssystem charakterisieren können. Nachdem diese Kriterien ausgewählt und erläutert werden, wird eine kurze Erläuterung und eine kurze Beurteilung der heute anerkannten Kostenrechnungssysteme durchgeführt.

Suggested Citation

  • Bodo Wiegand, 2022. "Die heutigen Kostenrechnungssysteme," Springer Books, in: Kostenrechnung 2.0, chapter 3, pages 39-79, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38218-6_3
    DOI: 10.1007/978-3-658-38218-6_3
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