Tytuł pozycji:
Rachunek kosztów w Niemczech u schyłku XX wieku
- Tytuł:
-
Rachunek kosztów w Niemczech u schyłku XX wieku
Cost Accounting in Germany at the End of 20th Century
- Autorzy:
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Sobańska, Irena
- Powiązania:
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https://bibliotekanauki.pl/articles/905031.pdf
- Data publikacji:
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1997
- Wydawca:
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Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Źródło:
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Acta Universitatis Lodziensis. Folia Oeconomica; 1997, 145
0208-6018
2353-7663
- Język:
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polski
- Prawa:
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Wszystkie prawa zastrzeżone. Swoboda użytkownika ograniczona do ustawowego zakresu dozwolonego użytku
- Dostawca treści:
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Biblioteka Nauki
-
Przejdź do źródła  Link otwiera się w nowym oknie
This paper investigates the impact of high technology and growing competition on global
markets on the structure and level of costs in Germany and other developed countries.
Changes in the structure in the occurrence of such new phenomena as:a) rise in the level of indirect costs of manufacturing and the proportion of total costs
they comprise;
b) drop in the level and proportion of direct manufacturing costs;
c) increasingly steep rise in the level of fixed costs;
d) increased proportion of long-term costs, the level of which is not related to the volume
of production (e.g. costs of education and training, research and development).
In view of the tendencies set out above the currently applied models of cost accounting
have become inadequate for depicting cost-creating processes in modern enterprises. Full
(absorption) costing and direct costing are being criticized strongly in Germany and English-
speaking countries and work has been undertaken on the development of new costing
models.
This paper presents new tendencies in accounting research in Germany in the 1990s,
includign Horvath and Mayer’s (1989) system of cost accounting for elementary processes and
logistics costing by Weber (1987).