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Erschienen in:
2021 | OriginalPaper | Buchkapitel
2. Accounting Information and Production Decisions
verfasst von : Peter Schuster, Mareike Heinemann, Peter Cleary
Erschienen in: Management Accounting
Verlag: Springer International Publishing
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Abstract
This chapter deals with production programme problems. The optimal solution is usually based upon costs and revenues in the traditional sense. The principles and procedures needed to maximise the company’s profit are at the centre of attention; thus, concepts of cost and revenue management (see also ► Chap. 5: ‘Cost Management’) and of the managerial use of accounting information (management accounting) for decision-making are also stressed.
Implicitly, certain data (e.g. costs of intermediate and final products, orders and production methods) are assumed for the decision problems described in this chapter. The determination of such data is part of cost accounting and therefore not discussed in this book.