Deutscher Universitatsverlag
Integratives Kostencontrolling (English, Oliver Lange)
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Book Details
| ISBN-13 | 9783824477630 |
| ISBN-10 | 3824477637 |
Product Description
About the Book
Oliver Lange verbindet entscheidungsunterstützende Kostenabweichungsanalysen mit einem verhaltenssteuernden Managementanreizsystem der Prinzipal-Agenten-Theorie. Mit der differenziert-proportionalen Kostenabweichungsanalyse auf Minimumbasis entwickelt er ein Kostencontrollinginstrument, welches die Verhaltenswirkungen des Abweichungsausweises explizit aufzeigt und steuerbar macht.
ISBN: 9783824477630
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