Der Ansatz kalkulatorischer Kostenarten in der industriellen Praxis

Michael Währisch
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Michael Währisch: Thyssen Aufzüge

Schmalenbach Journal of Business Research, 2000, vol. 52, issue 7, 678-694

Abstract: Summary In German accounting the valuation of costs differs between financial and cost accounting. The financial accounting refers in most cases to the historical acquisition costs, whereas the cost accounting considers the replacement costs for valuation purposes. The article deals with the results of an empirical survey on how to consider and evaluate various cost types in the cost accounting of German industrial companies. It shows that there are a lot of differences depending on the size of a company and the type of its production processes. The empirical results are compared with a proposal of the Schmalenbach-Gesellschaft für Betriebswirtschaft.

Date: 2000
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DOI: 10.1007/BF03372634

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