Management Accounting and Product Variety

  • Volker Lingnau


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.


Production Facility Cost Effect Balance Assembly Line Work Content Shortage Cost 
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Copyright information

© Springer-Verlag Berlin Heidelberg 1999

Authors and Affiliations

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

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