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Controlling und Management

, Volume 47, Issue 1, pp 62–67 | Cite as

Diffusion prozessorientierter Kostenrechnungssysteme in der österreichischen Unternehmenspraxis

  • Franz Krump
Praxis

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Literatur

  1. Foster, G./ Swenson, D.: Measuring the Success of Activity-Based Cost Management and its Determinants, in: Journal of Management Accounting Research, 1997, S. 109–141.Google Scholar
  2. Innes, J./ Mitchell, F.: ABC-A survey of CIMA members, in: Management Accounting (London), 1991, S. 28–30.Google Scholar
  3. Innes, J./ Mitchell, F.: A Survey of Activity-Based Costing in the UK’s largest companies, in: Management Accounting Research, 1995, S. 137–153.Google Scholar
  4. Innes, J./ Mitchell, F.: The Application of Activity-Based Costing in the United Kingdom’s Largest Financial Institutions, in: The Service Industries Journal, Heft 1/1997, S. 190–203.Google Scholar
  5. Kennedy, T.: The Impact of Activity- Based Costing Techniques on Firm Performance, Working Paper Series, Henley Management College 1998.Google Scholar
  6. Shields, M.D.: An Empirical Analysis of Firms, Implementation Experiences with Activity-Based Costing, in: Journal of Management Accounting Research, 1995, S. 148–166.Google Scholar
  7. Stoi, R.: Prozessorientiertes Kostenmanagement in der deutschen Unternehmenspraxis, Stuttgart 1999.Google Scholar

Copyright information

© Springer Fachmedien Wiesbaden GmbH 2003

Authors and Affiliations

  1. 1.Contrast Management-ConsultingWienDeutschland

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