The Theoretical Substantiation of Cost Accounting in the Light of Conflicting Approaches (English version)
In Germany, a discussion has been in progress for a number of years on the theoretical substantiation and the necessity of an independent cost accounting system. The spectrum of views involved ranges from a complete integration of cost accounting (internal income statement) into the profit and loss...
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| Format: | Article |
| Language: | deu |
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Asociación Española de Contabilidad y Administración de Empresas (AECA)
2006-12-01
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| Series: | De Computis |
| Online Access: | http://decomputis.org/ojs/index.php/decomputis/article/view/217 |