On the integration of target costing and process costing into the Berlin Balanced Scorecard approach, as illustrated by development and design projects in the car and mechanical engineering industry
Year of publication: |
2010
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Authors: | Schmeisser, Wilhelm ; Bertram, Sebastian |
Published in: |
Innovation performance accounting : financing decisions and risk assessment of innovation processes. - Berlin : Springer, ISBN 978-3-642-01352-2. - 2010, p. 365-402
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Subject: | Kostenmanagement | Cost management | Balanced Scorecard | Balanced scorecard | Prozesskostenrechnung | Activity-based costing | Kfz-Industrie | Automotive industry | Theorie | Theory | Deutschland | Germany |
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