The research analyses two perspectives of pricing methods - the accounting and the marketing one. The research purpose is to analyse both ways and find out how reasonable price is formed - meaning fairly for both the company and the customer. The literature is analysed and the most important is...

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows for better cost calculation of medical services. This is important for the hospitals because they should always look for the possibilities to improve their outcomes. This study...

The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...

Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile economy as experienced in Nigeria. Using secondary...

The last financial crisis revealed anomalies in corporate ability to face adverse economic conditions and fast exchange of new developments. Relying mostly on accounting data for budgetary cost control, the Management found that the data, although fiscally correct and valid for strategic...

"This book focuses on how cost accounting helps managers make better decisions, as cost account-ants increasingly are becoming integral members of their company's decision-making teams. In order to emphasize this prominence in decision making, we use the "different costs for different purposes"...

"This book explains how True Cost Accounting is an effective tool we can use to address the pervasive imbalance in our food system. Calls are coming from all quarters that the food system is broken and needs a radical transformation. A system that feeds many yet continues to create both extreme...

Cover -- 2. Einleitung -- 2.1 Hintergrund der Studie -- 2.2 Zielsetzung des TKG -- 2.3 Weiterer Gang der Untersuchung -- 3. Ökonomische Theorie -- 3.1 Definition und Theorie von PKS -- 3.2 PKS und Bündelangebote -- 3.3 Fazit -- 4. Umsetzung der Theorie auf Telekommunikationsmärkten -- 4.1...

Kosten- und Erlösrechnung als Teil des Rechnungswesens -- Grundlagen der Kosten- und Erlösrechnung -- Vollkostenrechnung -- Teilkostenrechnung -- Entscheidungsorientierte Kostenrechnung -- Prozesskostenrechnung -- Target Costing.

Knappe Theorie, umfangreiche Praxis: Der vorliegende Band ist kein klassisches Lehrbuch, sondern ein Lern- und Übungsbuch. In fünf thematisch geordneten Lerneinheiten können die Grundlagen der Kostenrechnung, mit Fokus auf der Vollkostenrechnung, aktiv wiederholt und geübt werden. Der...