Zur Entscheidungsrelevanz der Grenzplankostenrechnung: Relevance lost—or ever had?

Robert Obermaier

Metrika: International Journal for Theoretical and Applied Statistics, 2006, vol. 17, issue 2, 177-199

Abstract: German Grenzplankostenrechnung is a successful and well developed tool for cost control which has been widely known and used in German-speaking countries for more than fifty years. There is also burgeoning interest for Grenzplankostenrechnung from US-management accountants, who are frustrated by their own standard cost systems. They are seeking for better management accounting systems to support decisions. The research question of this article is: Can the implementation of Grenzplankostenrechnung be recommended as a management accounting system for decision support? This article comes to negative conclusions for several results. On the one hand there are drawbacks resulting from the complexity of implementing and maintaining Grenzplankostenrechnung. On the other hand the implicit premises of Grenzplankostenrechnung are problematic from a general point of view. Analysis of these premises shows that they are very restrictive for Grenzplankostenrechnung to deliver relevant cost information for decision support. Copyright Springer-Verlag 2006

Date: 2006
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DOI: 10.1007/s00187-006-0165-7

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