IDEAS home Printed from https://ideas.repec.org/a/spr/sjobre/v52y2000i7d10.1007_bf03372634.html
   My bibliography  Save this article

Der Ansatz kalkulatorischer Kostenarten in der industriellen Praxis

Author

Listed:
  • Michael Währisch

    (Thyssen Aufzüge)

Abstract

Summary In German accounting the valuation of costs differs between financial and cost accounting. The financial accounting refers in most cases to the historical acquisition costs, whereas the cost accounting considers the replacement costs for valuation purposes. The article deals with the results of an empirical survey on how to consider and evaluate various cost types in the cost accounting of German industrial companies. It shows that there are a lot of differences depending on the size of a company and the type of its production processes. The empirical results are compared with a proposal of the Schmalenbach-Gesellschaft für Betriebswirtschaft.

Suggested Citation

  • Michael Währisch, 2000. "Der Ansatz kalkulatorischer Kostenarten in der industriellen Praxis," Schmalenbach Journal of Business Research, Springer, vol. 52(7), pages 678-694, November.
    • Handle: RePEc:spr:sjobre:v:52:y:2000:i:7:d:10.1007_bf03372634
    DOI: 10.1007/BF03372634
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/BF03372634
    File Function: Abstract
    Download Restriction: no
    File URL: https://libkey.io/10.1007/BF03372634?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sjobre:v:52:y:2000:i:7:d:10.1007_bf03372634. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.