Zusammenfassung
First the basic principles of network based project cost analysis will bei discussed. Its relevance to cost accounting will be shown and the interface areas defined. In particular the requirements made of the cost accounting system in the case of integration will be defined. Furthermore it will be explained that the network based cost analysis does not replace cost accounting but enhances it in certain areas. The situation is illustrated by a practical example.
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© 1974 Physica-Verlag, Rudolf Liebing KG, Würzburg
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Saynisch, M. (1974). Zur Integration der netzplanabhängigen Kostenanalyse (PERT/COST) mit dem betrieblichen Rechnungswesen. In: Gessner, P., Henn, R., Steinecke, V., Todt, H. (eds) DGOR Papers of the Annual Meeting 1973 / Vorträge der Jahrestagung 1973. Proceedings in Operations Research, vol 1973. Physica-Verlag HD. https://doi.org/10.1007/978-3-642-99747-1_19
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DOI: https://doi.org/10.1007/978-3-642-99747-1_19
Publisher Name: Physica-Verlag HD
Print ISBN: 978-3-7908-0138-5
Online ISBN: 978-3-642-99747-1
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