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Beiträge von ingenieuren zur historischen entwicklung der kostenrechnung in Deutschland im 20. Jahrhundert. (Contributions of engineers to the historical development of cost accounting in Germany in the 20th century)

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  • Schweitzer, Marcell
  • Schweitzer, Marcus
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    Abstract

    El desarrollo de la contabilidad de costes en Alemania durante el siglo 20 ha corrido a cargo tanto de economistas como de ingenieros. Cuando las aportaciones en este sentido proceden de empresas o de comités mixtos establecidos a estos efectos resulta difícil identificar si su autoría corresponde a unos o a otros. Por el contrario, son fáciles de identificar los autores de las aportaciones publicadas en libros o revistas, o cuando son instrumentadas en una empresa bajo la responsabilidad de los autores. De acuerdo con lo anterior, en nuestro artículo se describen y analizan cuatro contribuciones de ingenieros alemanes. In Germany, the development of cost accounting during the 20th century has been advanced by economists and engineers at the same time. As far as economists and engineers cooperated in mixed committees it is difficult to separate their individual contributions. In the contrary, the contributions are exactly identifiable when they have been published at their own responsibility in a book / journal or implemented in a firm. Following these criterions in our article we describe and analyze four contributions of German engineers. In Deutschland wurde die Entwicklung der Kostenrechnung im 20. Jahrhundert sowohl von Betriebswirten als auch von Ingenieuren vorangetrieben. Welchen Beitrag die einen oder die anderen geleistet haben, ist insbesondere dann schwer zu identifizieren, wenn die Beiträge aus Unternehmen oder aus gemischt besetzten Ausschüssen oder Verbänden kamen. Eindeutig ist die Identifikation, sobald einzelne Personen ihre Konzepte nachweisbar selbstständig entwickelt und durch Publikation der Fachwelt bekannt gemacht oder/und in Unternehmen erfolgreich implementiert haben. Nach diesen Kriterien werden in unserem Artikel vier Beiträge von Ingenieuren ausgewählt, beschrieben, analysiert und gewürdigt.

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2008)
    Issue (Month): 8 (June)
    Pages: 164-182

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    Handle: RePEc:dec:articl:2004-09:164-182

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Contabilidad de costes; aportaciones de ingenieros; siglo XX; Alemania. Cost accounting; contributions of engineers; 20th century; Germany.;

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