Getting down to specifics on RCA [Resource Consumption Accounting]

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Standard

Getting down to specifics on RCA [Resource Consumption Accounting]. / Krumwiede, Kip; Süßmair, Augustin.
in: Strategic Finance, Jahrgang 88, Nr. 12, 06.2007, S. 50-55.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Harvard

APA

Vancouver

Bibtex

@article{3dbee18aa94f4a4da10cd1ca67375b59,
title = "Getting down to specifics on RCA [Resource Consumption Accounting]",
abstract = "German firms are far more satisfied with their costing systems than U.S. companies are, according to a survey of 148 German and 130 U.S. companies. U.S. companies that use German cost accounting, Resource Consumption Accounting (RCA), need to implement these practices more deeply, supported by a stronger commitment to management accounting information by U.S. executives, in order to get the full benefits.",
keywords = "Management studies",
author = "Kip Krumwiede and Augustin S{\"u}{\ss}mair",
year = "2007",
month = jun,
language = "English",
volume = "88",
pages = "50--55",
journal = "Strategic Finance",
issn = "0025-1690",
publisher = "Institute of Management Accountants, Inc",
number = "12",

}

RIS

TY - JOUR

T1 - Getting down to specifics on RCA [Resource Consumption Accounting]

AU - Krumwiede, Kip

AU - Süßmair, Augustin

PY - 2007/6

Y1 - 2007/6

N2 - German firms are far more satisfied with their costing systems than U.S. companies are, according to a survey of 148 German and 130 U.S. companies. U.S. companies that use German cost accounting, Resource Consumption Accounting (RCA), need to implement these practices more deeply, supported by a stronger commitment to management accounting information by U.S. executives, in order to get the full benefits.

AB - German firms are far more satisfied with their costing systems than U.S. companies are, according to a survey of 148 German and 130 U.S. companies. U.S. companies that use German cost accounting, Resource Consumption Accounting (RCA), need to implement these practices more deeply, supported by a stronger commitment to management accounting information by U.S. executives, in order to get the full benefits.

KW - Management studies

M3 - Journal articles

VL - 88

SP - 50

EP - 55

JO - Strategic Finance

JF - Strategic Finance

SN - 0025-1690

IS - 12

ER -

Dokumente

Links

Zuletzt angesehen

Publikationen

  1. Towards a Comprehensive Framework for Environmental Management Accounting
  2. Application of friction surfacing for solid state additive manufacturing of cylindrical shell structures
  3. Towards a Concept for Integrating IT Innovation Management into Business IT Management
  4. Anonymized firm data under test: evidence from a replication study
  5. Transfer of metacognitive skills in self-regulated learning
  6. Enhancing Community Interactions with Data-Driven Chatbots - The DBpedia Chatbot
  7. The role of learning strategies for performance in mathematics courses for engineers
  8. A scale-up procedure to dialkyl carbonates; evaluation of their properties, biodegradability, and toxicity
  9. Accurate control of hyperbolic trajectories in any dimension
  10. Digital technology in game-based approaches
  11. Rapid ecosystem change challenges the adaptive capacity of local environmental knowledge
  12. Optimal scheduling for Automated Guided Vehicles (AGV) in blocking job-shops
  13. Added value of convection-permitting simulations for understanding future urban humidity extremes
  14. Kontext
  15. Special Issue: Proactive behaviour across group boundaries:
  16. Performance Saga: Interview 06
  17. The new zeppelin university translation of weber's 'class, status, party'
  18. Team Ambidexterity and its Prerequisites: An Exploratory Study of an IT Service Management Team
  19. The language of situated joint activity: Social virtual reality and language learning in virtual exchange
  20. Proof of concept
  21. In situ synchrotron diffraction of the solidification of Mg-RE alloys
  22. Patterns of International Organization
  23. Sustainability in Business: Integrated Management of Value Creation and Disvalue Mitigation
  24. On the geometric control of internal forces in power grasps
  25. Differences in the earnings distribution of self- and dependent employed German men
  26. Front, Field, Line, Plane
  27. I Am Not A Hacker
  28. Abiotic and biotic drivers of tree trait effects on soil microbial biomass and soil carbon concentration
  29. Design and control of an electromagnetic valve actuator
  30. Experimental evidence for stronger cacao yield limitation by pollination than by plant resources
  31. Is decoupling becoming decoupled from institutional theory?