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
收藏
页码：33 / 36
相关论文
共 50 条
  • [21] COST ACCOUNTING AND PRICING POLICY - GERMAN - SWOBODA,P
    HABERSTOCK, L
    ZEITSCHRIFT FUR BETRIEBSWIRTSCHAFT, 1980, 50 (04): : 466 - 467
  • [22] STUDIES AND COMMENTARIES ON COST ACCOUNTING - GERMAN - RUMMEL,K
    HASENACK
    ZEITSCHRIFT FUR BETRIEBSWIRTSCHAFT, 1956, 26 (04): : 255 - 256
  • [23] Accounting Systems - Design and Installation
    Sanders, T. H.
    ACCOUNTING REVIEW, 1936, 11 (03): : 312 - 313
  • [24] DEVIATIONS IN STANDARD COST ACCOUNTING - GERMAN - AGTHE,K
    MATZ, A
    ZEITSCHRIFT FUR BETRIEBSWIRTSCHAFT, 1959, 29 (06): : 388 - 389
  • [25] Teaching and learning process in the area of cost accounting
    Antonelli, Ricardo Adriano
    Anjos, Edenise Aparecida
    Voese, Simone Bernardes
    CUSTOS E AGRONEGOCIO ON LINE, 2019, 15 (02): : 213 - 242
  • [26] LEARNING STYLES OF STUDENTS IN THE AREA COST ACCOUNTING
    Uzcategui, Ana
    REDHECS-REVISTA ELECTRONICA DE HUMANIDADES EDUCACION Y COMUNICACION SOCIAL, 2012, 13 (07): : 38 - 56
  • [27] Improving simulation model analysis and communication via design of experiment principles: an example from the simulation-based design of cost accounting systems
    Hocke S.
    Meyer M.
    Lorscheid I.
    Journal of Management Control, 2015, 26 (2-3) : 131 - 155
  • [28] ANALYZING CALCULATED PROFIT IN COST ACCOUNTING SYSTEMS
    GORODETS.YG
    GLASKO, BB
    RUSSIAN ENGINEERING JOURNAL, 1973, 53 (04): : 68 - 71
  • [29] Prospects for the true cost accounting of food systems
    Baker, Lauren
    Castilleja, Guillermo
    De Groot Ruiz, Adrian
    Jones, Adele
    NATURE FOOD, 2020, 1 (12): : 765 - 767
  • [30] Prospects for the true cost accounting of food systems
    Lauren Baker
    Guillermo Castilleja
    Adrian De Groot Ruiz
    Adele Jones
    Nature Food, 2020, 1 : 765 - 767
12345