Cost accounting as a controlling instrument

Abstract

The information instrument “cost accounting” recently received harsh critique in the krp. The points introduced in this article, which summarize, explain, and discuss the primary “highlights” of last year’s krp discussion forum and take advantage of the opportunity to provide a list of the fundamental elements of controlling-oriented cost accounting, will show that there is little reason for such criticism. For some time, cost accounting has developed from a “data graveyard” for reporting purposes to an attractive “data supermarket” that provides top management with a broad assortment of meaningful information.

First published in German as: Weber, J. (1985). Kostenrechnung als Controllinginstrument. Kostenrechnungspraxis (special issue 1), 23–31.