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Erschienen in:
2019 | OriginalPaper | Buchkapitel
Cost accounting as a controlling instrument
verfasst von : Jürgen Weber
Erschienen in: Behavioral Controlling
Verlag: Springer Fachmedien Wiesbaden
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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.