Reconstruction of the management accounting system based on material flow cost accounting (MFCA) and throughput accounting (TA) : expansion of the concept of opportunity cost
Michiyasu Nakajima, Kojiro Tobita
| Year of publication: |
2019
|
|---|---|
| Authors: | Nakajima, Michiyasu ; Tobita, Kojiro |
| Published in: |
Kansai University review of business and commerce. - Osaka : Fac., ISSN 1344-8455, ZDB-ID 2009313-5. - Vol. 18.2019, p. 35-49
|
| Subject: | Rechnungswesen | Accounting | Kostenrechnung | Cost accounting | Materialfluss | Material flow | Opportunitätskosten | Opportunity cost |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011989231