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Selective cost accounting

  • Jürgen WeberEmail author
Chapter

Abstract

  • For some time, management accounting has been a topic of critical discussions. The subjective perception that there is a problem appears to be greater in the USA than in Germany.

  • In companies, standard software (especially SAP) facilitates the continued use of the rather widespread instrument of standard costing and even offers expanded and more sophisticated versions thereof.

  • The contextual factors that originally led to the development of standard costing have changed markedly in recent years. Substantial increases in both complexity and dynamism represent particularly important causal factors.

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Copyright information

© Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019

Authors and Affiliations

  1. 1.WHU – Otto Beisheim School of ManagementVallendarGermany

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