Management Accounting and Product Variety

  • Volker Lingnau
Chapter

Abstract

If we take a closer look at the phenomenon of variants, it soon becomes apparent that this term merely refers to a generic concept, under which a large number of variant types are subsumed. Different types of variant also cause potentially different costs, so that these variants must first of all be broken down into groups.

Keywords

Welding Chrome Shrinkage Marketing Vanadium 

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. Cooper, R and R. S. Kaplan (1988). “Measure Costs Right: Make the Right Decisions.” Harvard Business Review, ( Sept./Oct ), 96–103.Google Scholar
  2. Geiger, W. (1986). Qualitätslehre. Braunschweig, Wiesbaden.CrossRefGoogle Scholar
  3. Hoitsch, H.-J. (1997). Kosten-und Erlösrechnung. 2nd edition, Berl in etc.Google Scholar
  4. Kaluza, B. (1989). Erzeugniswechsel als unternehmenspolitische Aufgabe. Berlin.Google Scholar
  5. Kloock, J. and H. Sabel (1993). ‘Economies und Savings als grundlegende Konzepte der Erfahrung.’ ZfB 63, Vol. 3, 209–233.Google Scholar
  6. Lingnau, V. (1996). Variantenmanagement. Berlin.Google Scholar
  7. Miller, J. G. and T. E. Vollmann (1985). “The Hidden Factory.” Harvard Business Review, (Sept./Oct.), 142–150.Google Scholar
  8. Wildemann, H. (1990). “Die Fabrik als Labor.” ZfB 60, Vol. 7, 611–630.Google Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 1999

Authors and Affiliations

  • Volker Lingnau
    • 1
  1. 1.Business School at the University of MannheimMannheimGermany

Personalised recommendations