For some time, management accounting has been a topic of critical discussions. The subjective perception that there is a problem appears to be greater in the USA than in Germany.
In companies, standard software (especially SAP) facilitates the continued use of the rather widespread instrument of standard costing and even offers expanded and more sophisticated versions thereof.
The contextual factors that originally led to the development of standard costing have changed markedly in recent years. Substantial increases in both complexity and dynamism represent particularly important causal factors.
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