Recording Services, Cost, and Revenue

Lukas Rieder and Raef Lawson
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Lukas Rieder: Controller Zentrum St. Gallen
Raef Lawson: Institute of Management Accountants

Chapter 5 in Management Control with Integrated Planning, 2020, pp 165-188 from Springer

Abstract: Abstract This chapter shows how and in which detail to record the quantities, services, values, and sales actually produced. Entering the actual data is not only a prerequisite for determining the period results. By comparing the actual data with the plan data in Chap. 4 , one can determine all variances in sales, products, and inventories and analyze them. The analysis of what happens in the cost centers is explained in Chap. 6 .

Date: 2020
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DOI: 10.1007/978-3-030-48302-9_5

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