Cost accounting systems design and SAP - Learning from German history

被引:0
|
作者
Weber, J. [1 ]
机构
[1] WHU, Otto Beisheim Graduate Sch. of Mgmt., Vallendar, Germany
来源
| 2001年 / Research Institute of America卷 / 15期
关键词
Competition - Computational complexity - Computer software - Decision making - Enterprise resource planning - Total quality management;
D O I
暂无
中图分类号
学科分类号
摘要
A software design, based on German cost accounting philosophy, was described. The software designed by SAP, a German software company, has acquired a world standard in business software which shows that complexity in cost accounting does not necessarily lead to competitive advantage. The key features of German cost accounting system and ways to exploit its capabilities by companies running it were also discussed. The software can strengthen relationships amongst executives and their customers by providing decision-making information that leads to the right decisions.
引用
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页码:33 / 36
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