Management accounting and control: tools and concepts in a central European context
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Weinheim
Wiley-VCH
[2017]
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverzeichnis Seite 381-385 |
| Beschreibung: | xvii, 391 Seiten Illustrationen, Diagramme |
| ISBN: | 9783527832804 9783527508211 352750821X |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV044302292 | ||
| 003 | DE-604 | ||
| 005 | 20240709 | ||
| 007 | t | ||
| 008 | 170509s2017 gw a||| |||| 00||| eng d | ||
| 015 | |a 16,N19 |2 dnb | ||
| 016 | 7 | |a 1099105404 |2 DE-101 | |
| 020 | |a 9783527832804 |9 9783527832804 | ||
| 020 | |a 9783527508211 |c : EUR 34.99 (DE) |9 978-3-527-50821-1 | ||
| 020 | |a 352750821X |9 3-527-50821-X | ||
| 024 | 3 | |a 9783527508211 | |
| 028 | 5 | 2 | |a Bestellnummer: 1150821 000 |
| 035 | |a (OCoLC)1011388357 | ||
| 035 | |a (DE-599)DNB1099105404 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c XA-DE-BW | ||
| 049 | |a DE-N2 |a DE-573 |a DE-1050 |a DE-384 |a DE-M347 |a DE-19 |a DE-83 |a DE-92 |a DE-945 |a DE-863 |a DE-898 |a DE-12 |a DE-473 |a DE-526 | ||
| 082 | 0 | |a 650 |2 23 | |
| 084 | |a QP 361 |0 (DE-625)141870: |2 rvk | ||
| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 084 | |a QP 830 |0 (DE-625)141954: |2 rvk | ||
| 084 | |a 650 |2 sdnb | ||
| 100 | 1 | |a Charifzadeh, Michel |d 1973- |e Verfasser |0 (DE-588)123890896 |4 aut | |
| 245 | 1 | 0 | |a Management accounting and control |b tools and concepts in a central European context |c Michel Charifzadeh and Andreas Taschner |
| 264 | 1 | |a Weinheim |b Wiley-VCH |c [2017] | |
| 264 | 4 | |c © 2017 | |
| 300 | |a xvii, 391 Seiten |b Illustrationen, Diagramme | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Literaturverzeichnis Seite 381-385 | ||
| 650 | 0 | 7 | |a Kostenrechnung |0 (DE-588)4032592-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Management Accounting |0 (DE-588)4125415-6 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Mitteleuropa |0 (DE-588)4039677-0 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a Management Accounting |0 (DE-588)4125415-6 |D s |
| 689 | 0 | 1 | |a Mitteleuropa |0 (DE-588)4039677-0 |D g |
| 689 | 0 | 2 | |a Kostenrechnung |0 (DE-588)4032592-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Taschner, Andreas |e Verfasser |0 (DE-588)136380042 |4 aut | |
| 710 | 2 | |a Wiley-VCH |0 (DE-588)16179388-5 |4 pbl | |
| 856 | 4 | 2 | |m Digitalisierung UB Augsburg - ADAM Catalogue Enrichment |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029706139&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
Datensatz im Suchindex
| DE-BY-863_location | 1000 |
|---|---|
| DE-BY-FWS_call_number | 1000/QP 800 C473 |
| DE-BY-FWS_katkey | 693046 |
| DE-BY-FWS_media_number | 083101410123 |
| _version_ | 1806528277124218880 |
| adam_text |
Contents
Preface. xiii
■ CHAPTER 1 Introduction to Management
Accounting and Control. 1
The Concepts of Management, Accounting, and Control. 2
A Definition of Management. 2
A Definition of Accounting. 3
A Definition of Control. 4
Bringing it Together: Management Accounting and Management Control. 5
Management Accounting. 5
Management Control. 6
The Role of a Controller in an Organization. 9
Skill Set of a Controller. 10
The Management Control Function in a Corporation. 12
Management Accounting vs. Financial Accounting. 14
Financial Accounting. 14
Contrasting Management Accounting and Financial Accounting. 15
Performance Measurement and Performance Reporting. 17
An Example of Performance Reporting. 17
Performance Measurement beyond Financials. 19
Trends in Management Accounting and Control. 20
Ethical Aspects of Management Accounting and Control. 23
■ CHAPTER 2 Management Reporting. 29
Information Needs in Business. 30
What is ‘'Information'?. 31
Information Supply vs. Information Demand. 32
Management Reporting as a Key Information Tool. 34
Scope and Definition of Management Reporting. 35
The Management Reporting Process. 36
Management Reporting Dimensions. 38
“What For?” - Management Reporting Purposes. 40
vi Contents
"What?” - Content of Management Reports. 42
Inductive Methods. 42
Deductive Methods. 43
Information Sources. 44
“How?” - Preparing and Communicating Management Reports. 46
Amount of Information. 46
Order and Structure. 47
Relationships between Pieces of Information. 49
Presentation and Visualization. 50
"When?” ֊ Timing Issues in Management Reporting. 50
Reporting Cycles. 50
Duration of Report Preparation. 51
Timelinessand Punctuality. 52
“Who?" - Parties Involved in the Management Reporting Process. 53
Emerging Trends in Management Reporting. 54
Reporting Factories. 54
Self-Reporting. 55
Cooperative Reporting. 56
■ CHAPTER 3 Managing Cost. 61
Cost Management. 62
Cost Accounting vs. Cost Management. 62
The Focus of Cost Management. 63
Cost Management Tools. 65
An Overview. 65
Problems of Volume-Based Cost Allocation. 65
Activity-Based Costing and Process-Based Costing. 67
How Activity-Based Costing Works. 67
How Process-Based Costing Works. 70
Activity-Based Costing and Process-Based Costing - a Comparison. 71
Process- and Activity-Based Management Control. 73
Cost Reduction and Process Efficiency Improvements. 74
Pricing and Product Mix. 74
Product and Service Design. 74
Planning and Budgeting. 75
Target Costing. 75
Determining the Cost Gap in Target Costing. 76
The Target Costing Process. 77
Splitting Target Cost into its Sub-Values. 79
Target Cost Index and Target Cost Diagram. 81
A Critical Reflection: When is Target Costing Appropriate?. 82
Contents vii
Life Cycle Costing. 83
Cost and Revenue Elements Across the Product Life Cycle. 85
Contribution Margin Method of Life Cycle Costing. 86
Discounting Method of Life Cycle Costing. 88
A Critical Reflection: What Life Cycle Costing Can and Cannot Do. 91
■ CHAPTER 4 Budgeting. 97
Planning in Management Control. 98
The Budgeting Cycle. 100
Uses of Budgets. 101
The Master Budget. 102
Preparing an Operating Budget. 104
The Revenue Budget. 105
The Production Budget. 106
The Direct Materials Budget. 107
The Direct Labor Budget. 108
The Manufacturing Overhead Budget. 108
The Manufacturing Costs Per Unit. 109
The Cost of Goods Sold Budget. 110
The Non-Manufacturing Costs Budgets. Ill
The Budgeted Income Statement. 112
Discussing the Operating Budget. 113
Preparing a Financial Budget. 114
The Cash Budget. 114
Preparation of the Cash Budget. 115
The Budgeted Cash Flow Statement. 118
Discussing the Cash Budget and the Budgeted Cash Flow Statement. 119
Motivational Aspects of Budgeting. 121
Motivation Versus Planning. 122
Top-Down versus Bottom-Up Budgeting. 123
Budget Manipulation. 125
Strengths and Weaknesses of Traditional Budgeting. 126
The Strengths of Budgets. 126
The Weaknesses of Budgets. 127
■ CHAPTER 5 Alternative Approaches to Budgeting.133
Budgeting ֊ Necessary Evil or Valuable Management Tool?. 134
Overview of Alternative Budgeting Approaches. 134
Approaches Complementing Traditional Budgeting. 135
Incremental Budgeting. 135
Zero-Based Budgeting. 137
viii Contents
Setting Up a Zero-Based Budget. 138
Zero-Based Budgeting Example. 139
Activity-Based Budgeting. 141
Activity-Based Budgeting Example. 142
Improvement Approaches to Budgeting. 144
Better Budgeting. 144
Continuous Improvement (“Kaizen”) Budgeting. 146
Abolishing Budgets - The Beyond Budgeting Approach. 147
■ CHAPTER 6 Performance Measurement - Financial
Statements. 153
The Importance of Performance Measurement. 154
Measuring Financial Performance. 156
Sources of Financial Information. 156
The Balance Sheet. 157
Five Major Elements of the Balance Sheet. 158
Non-current Assets. 159
Current Assets. 162
Non-Current Liabilities. 162
Current Liabilities. 163
Owners' Equity. 163
Market Values Versus Book Values. 163
Important Balance Sheet Concepts. 164
Total Assets. 164
Financial Debt. 165
identifying Financiai Debt. 166
Net Debt. 167
Net Working Capital. 170
Capital Employed. 172
The Income Statement. 173
The Multi-Step Profit Cascade. 176
Earnings Before Taxes (EBT). 177
Earnings Before Interest and Taxes (EBIT). 178
Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA). 179
The Statement of Cash Flows. 180
Preparing a Statement of Cash Flows. 182
Sources and Uses of Cash. 182
Determining Cash Flow with the Indirect Method. 183
Cash Flows from Operating Activities. 184
Cash Flows from Investing Activities. 186
Cash Flows from Financing Activities. 187
Contents IX
Analyzing the Statement of Cash Flows. 189
Change in Net Working Capital. 191
■ CHAPTER 7 Performance Measurement -
Key Performance Indicators.199
Performance Indicators. 200
A Note of Caution. 202
Financial Ratios. 203
Profitability Ratios. 205
Profit Margin. 205
EBIT Margin (Return on Sales). 207
Gross Profit Margin. 207
Return on Investment Ratios. 208
Returnon Equity (ROE). 209
Returnon Assets (ROA). 209
Return on Capital Employed (ROCE). 210
A Note on the Time Dimension. 211
Asset Management Ratios. 213
Total Asset Turnover. 213
Fixed Asset Turnover. 214
Inventory Turnover. 215
Days’Sales in Inventory (DSI). 215
Days Receivables Outstanding (DRO). 216
Days Payables Outstanding (DPO). 217
Cash Conversion Cycle. 217
Days Working Capital (DWC). 218
A Comparison. 220
Capital Structure and Financial Leverage Ratios. 222
Total Debt Ratio. 222
Debt-to-Equity Ratio. 224
Equity Multiplier. 224
Interest Coverage and EBlTDA-to-interest Ratio. 224
Net Debt-to-EBITDA. 225
Financial Leverage. 228
Calculating the Leverage Effect. 230
Liquidity Ratios. 231
Current Ratio. 232
Quick Ratio. 232
Cash Ratio. 233
Systems of Performance Measures. 233
The DuPont System. 234
x Contents
Non-Financial Performance Measures. 237
Typical Performance Measures in Logistics. 237
Delivery Reliability. 237
Supply Chain Cycle Time. 238
Replacement Time. 238
Typical Performance Measures in Human Resource Management. 238
Employee Satisfaction. 239
Absenteeism Rate. 239
Staff Fluctuation Rate. 239
Typical Performance Measures in Manufacturing. 240
Productivity. 240
Capacity Utilization. 240
Reject Rate. 241
Throughput Time. 241
Typical Performance Measures in Marketing. 241
Customer Churn Rate. 241
Click Through Rate (CTR). 242
Price Elasticity of Demand. 242
Using Performance Measures in Business. 243
Time Trend Analysis. 243
Peer Group Analysis (Benchmarking). 244
A Benchmarking Example. 245
Problems of Benchmarking. 247
Major Criticism of Key Performance indicators. 247
■ CHAPTER 8 Value-Based Performance Measurement.257
The Goal of a Business Firm. 258
Shareholder Value as the Overall Goal. 260
A Justification of Shareholder Value. 261
Shareholders vs. Stakeholders. 263
Shortcomings of Traditional Performance Measures. 264
Measuring the Creation of Shareholder Value. 265
Residual Income. 266
Economic Value Added (EVA). 267
The EVA Formulas. 267
Net Operating Profit After Taxes (NOPAT). 269
Capital Employed (CE). 269
Return on Capital Employed (ROCE). 271
Weighted Average Cost of Capital (WACC). 271
Cost of Equity. 272
Contents xi
A Numerical Example of Calculating EVA. 274
EVA Adjustments. 277
Using EVA as a Superior Performance Measure. 278
Three Competing Metrics. 278
The Underinvestment Problem of ROCE. 279
Ways to Increase EVA - The Value Driver Tree. 282
Portfolio Management Decisions with EVA. 286
Criticism of EVA. 289
Alternative Value Concepts. 290
Economic Profit. 290
Cash Value Added. 291
Market Value Added. 293
Value-Based Managementsystems. 294
■ CHAPTER 9 Strategic Management Accounting
and the Balanced Scorecard.303
Strategic vs. Operating Management Accounting. 304
Phases in the Strategic Management Process and the Role of the Controller. 307
Finding and Formulating a Strategy. 307
Implementing a Strategy. 308
Corporate-Level Strategies vs. Business-Unit Level Strategies. 309
Corporate-Level Strategies. 310
Business-Unit Level Strategies. 311
Selected instruments of Strategic Management Accounting. 312
External vs. Internal Factors. 312
Environmental Analysis. 313
Industry Analysis - Porter’s Five-Forces Model. 315
Generic Strategies. 317
Value Chain Analysis. 318
Product Life Cycle Analysis. 319
BCG’s Portfolio Matrix. 321
SWOT Analysis. 323
The Balanced Scorecard. 326
Genesis of the Balanced Scorecard. 327
Key Characteristics of the Balanced Scorecard. 328
Structure of a Balanced Scorecard. 329
Financial Perspective. 331
Customer Perspective. 332
Internal Business Process Perspective. 332
Learning and Growth Perspective (Innovation and Learning). 334
xü Contents
Cause֊and՝Effect Links. 335
The Strategy Map. 335
Features of a Balanced Scorecard. 337
Developing a Balanced Scorecard. 339
Step 1: Formulate the Strategy and Clarify the Strategic
Objectives Along the Perspectives. 339
Step 2: Set up the Strategy Map. 340
Step 3: Define Measures for the Strategic Objectives. 341
Step 4: Define Initiatives and Responsibilities for Each Objective. 341
Step 5: Feedback and Continuous Improvement. 342
The Balanced Scorecard as a Strategic Management System. 342
Application in Corporate Practice. 345
Criticism of the Balanced Scorecard. 347
■ CHAPTER 10 New Developments in Management
Accounting and Control.355
Hot Issues and Future Challenges in Management Accounting. 356
Management Accounting in Networks and Supply Chains. 357
Management Accounting for Quality ֊ Six Sigma. 359
The Role of Management Control in Six Sigma. 361
Six Sigma in Practice. 362
Integrating Human Behavior into Management Accounting. 363
Environmental Management Accounting. 366
Integrated Reporting. 368
Integrating Financial and Management Reporting. 370
The Integrated Reporting (IR) Framework. 371
Management Accounting and Control with Big Data. 372
The Role of the Controller in Big Data. 374
A Critical View on Big Data. 375
Bibliography.381
Index.387 |
| any_adam_object | 1 |
| author | Charifzadeh, Michel 1973- Taschner, Andreas |
| author_GND | (DE-588)123890896 (DE-588)136380042 |
| author_facet | Charifzadeh, Michel 1973- Taschner, Andreas |
| author_role | aut aut |
| author_sort | Charifzadeh, Michel 1973- |
| author_variant | m c mc a t at |
| building | Verbundindex |
| bvnumber | BV044302292 |
| classification_rvk | QP 361 QP 800 QP 830 |
| ctrlnum | (OCoLC)1011388357 (DE-599)DNB1099105404 |
| dewey-full | 650 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 650 - Management and auxiliary services |
| dewey-raw | 650 |
| dewey-search | 650 |
| dewey-sort | 3650 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV044302292</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20240709</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">170509s2017 gw a||| |||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">16,N19</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">1099105404</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783527832804</subfield><subfield code="9">9783527832804</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783527508211</subfield><subfield code="c">: EUR 34.99 (DE)</subfield><subfield code="9">978-3-527-50821-1</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">352750821X</subfield><subfield code="9">3-527-50821-X</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9783527508211</subfield></datafield><datafield tag="028" ind1="5" ind2="2"><subfield code="a">Bestellnummer: 1150821 000</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1011388357</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB1099105404</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE-BW</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-N2</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-1050</subfield><subfield code="a">DE-384</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-83</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-945</subfield><subfield code="a">DE-863</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-526</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">650</subfield><subfield code="2">23</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 361</subfield><subfield code="0">(DE-625)141870:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 830</subfield><subfield code="0">(DE-625)141954:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">650</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Charifzadeh, Michel</subfield><subfield code="d">1973-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)123890896</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Management accounting and control</subfield><subfield code="b">tools and concepts in a central European context</subfield><subfield code="c">Michel Charifzadeh and Andreas Taschner</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Weinheim</subfield><subfield code="b">Wiley-VCH</subfield><subfield code="c">[2017]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2017</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xvii, 391 Seiten</subfield><subfield code="b">Illustrationen, Diagramme</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Literaturverzeichnis Seite 381-385</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Mitteleuropa</subfield><subfield code="0">(DE-588)4039677-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Mitteleuropa</subfield><subfield code="0">(DE-588)4039677-0</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Taschner, Andreas</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)136380042</subfield><subfield code="4">aut</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">Wiley-VCH</subfield><subfield code="0">(DE-588)16179388-5</subfield><subfield code="4">pbl</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Augsburg - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029706139&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield></record></collection> |
| geographic | Mitteleuropa (DE-588)4039677-0 gnd |
| geographic_facet | Mitteleuropa |
| id | DE-604.BV044302292 |
| illustrated | Illustrated |
| indexdate | 2024-08-05T08:33:39Z |
| institution | BVB |
| institution_GND | (DE-588)16179388-5 |
| isbn | 9783527832804 9783527508211 352750821X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029706139 |
| oclc_num | 1011388357 |
| open_access_boolean | |
| owner | DE-N2 DE-573 DE-1050 DE-384 DE-M347 DE-19 DE-BY-UBM DE-83 DE-92 DE-945 DE-863 DE-BY-FWS DE-898 DE-BY-UBR DE-12 DE-473 DE-BY-UBG DE-526 |
| owner_facet | DE-N2 DE-573 DE-1050 DE-384 DE-M347 DE-19 DE-BY-UBM DE-83 DE-92 DE-945 DE-863 DE-BY-FWS DE-898 DE-BY-UBR DE-12 DE-473 DE-BY-UBG DE-526 |
| physical | xvii, 391 Seiten Illustrationen, Diagramme |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | Wiley-VCH |
| record_format | marc |
| spellingShingle | Charifzadeh, Michel 1973- Taschner, Andreas Management accounting and control tools and concepts in a central European context Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4032592-1 (DE-588)4125415-6 (DE-588)4039677-0 |
| title | Management accounting and control tools and concepts in a central European context |
| title_auth | Management accounting and control tools and concepts in a central European context |
| title_exact_search | Management accounting and control tools and concepts in a central European context |
| title_full | Management accounting and control tools and concepts in a central European context Michel Charifzadeh and Andreas Taschner |
| title_fullStr | Management accounting and control tools and concepts in a central European context Michel Charifzadeh and Andreas Taschner |
| title_full_unstemmed | Management accounting and control tools and concepts in a central European context Michel Charifzadeh and Andreas Taschner |
| title_short | Management accounting and control |
| title_sort | management accounting and control tools and concepts in a central european context |
| title_sub | tools and concepts in a central European context |
| topic | Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Kostenrechnung Management Accounting Mitteleuropa |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029706139&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT charifzadehmichel managementaccountingandcontroltoolsandconceptsinacentraleuropeancontext AT taschnerandreas managementaccountingandcontroltoolsandconceptsinacentraleuropeancontext AT wileyvch managementaccountingandcontroltoolsandconceptsinacentraleuropeancontext |
Inhaltsverzeichnis
THWS Würzburg Zentralbibliothek Lesesaal
| Signatur: |
1000 QP 800 C473 |
|---|---|
| Exemplar 1 | ausleihbar Verfügbar Bestellen |