Flexible Plankostenrechnung und Deckungsbeitragsrechnung

Kilger, Wolfgang; Pampel, Jochen R.; Vikas, Kurt

doi:10.1007/978-3-322-94461-0

Cited by 41 publications

(12 citation statements)

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“…The framework of designing of "investment-theory-based costing" takes account of sufficient flexibility, for the concrete execution of cost accounting, to set up this accounting system even in the case of incomplete strategic/tactical planning only for some areas, projects or processes. Also, it can be further developed on this basis to become a "dynamic theory of cost accounting" (Seicht, 1962: 703 ff;Kilger et al, 2002: 82 ff). ?…”

Section: Analysis and Appreciation Of This Approachmentioning

confidence: 99%

The Theoretical Substantiation of Cost Accounting in the Light of Conflicting Approaches

Schweitzer¹

2023

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RESUMENDesde hace algunos años se viene sosteniendo en Alemania una discusión acerca de la fundamentación teórica de la contabilidad de costes, así como de la necesidad de mantener un sistema de costes independiente. El abanico de planteamientos posibles abarca desde la total integración de la contabilidad de costes en la contabilidad externa hasta el de una separación lo más completa posible de ambos sistema contables. Esta aportación pretende presentar, desde el punto de vista alemán, cómo se ha desarrollado la discusión y cuál es la situación actual. Como conclusión del trabajo se aboga por una separación, sustentada teóricamente, entre ambos sistemas de contabilidad.El trabajo persigue varios objetivos: (a) identificación de las raíces históricas de las bases teóricas de la contabilidad de costes, (b) presentación de la problemática de la empresa y de su estructuración, (c) definición de los planteamientos de separación y de sus teoremas, (d) análisis de las perspectivas de investigación y de su fundamentación teórica, (e) orientación metodológica de la contabilidad de costes dentro del sistema de planificación y dirección, (f) presentación y evaluación de las recientes contribuciones acerca de los fundamentos teóricos, (g) fundamento teórico de un sistema independiente de contabilidad de costes. ABSTRACTIn Germany, a discussion has been in progress for a number of years on the theoretical substantiation and the necessity of an independent cost accounting system. The spectrum of views involved ranges from a complete integration of cost accounting (internal income statement) into the profit and loss statement (external income statement) to as complete a separation as possible of the two income accounting systems. This contribution will represent, from a German standpoint, how the discussion has developed, and what its present state is. The conclusion of this contribution is a recommendation of a theoretically substantiated separation of the two types of income statements.The contribution pursues several different purposes: (a) an identification of the historical roots of the theoretical basis of cost accounting, (b) an account of the problem field of the firm and its structures, (c) a definition of the position of separations and separation theorems, (d) an analysis of perspectives of investigation of a theoretical substantiation, (e) a methodical orientation of cost accounting by the planning and steering system, (f) an account and appreciation of recent contributions on the theoretical substantiation, (g) a theoretical substantiation of an independent cost accounting system. PALABRAS CLAVE:Contabilidad de costes, fundamentación teórica, independencia de la contabilidad externa, Alemania.

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Section: Analysis and Appreciation Of This Approachmentioning

confidence: 99%

The Theoretical Substantiation of Cost Accounting in the Light of Conflicting Approaches

Schweitzer¹

2023

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“…Hummel u. Männel (1986), S. 112. hierzu auch Kilger et al (2007), S. 70-71. Freidank (2008), S. 195-196.…”

Section: Systematisierung Der Kosten-und Leistungsrechnungssystemeunclassified

“…In der Praxis werden daher häufig Istkostenrechnungssysteme mit festen Verrechnungspreisen verwendet. Kilger et al (2007), S. 539-542. Sie werden zu Mischkosten, deren Mengengerüst aus Istgrößen besteht und deren Preise normalisierte oder standardisierte Werte sind.…”

Section: Istkosten-und Istleistungsrechnungunclassified

Kosten- und Leistungsrechnung

2008

Springer-Lehrbuch

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“…Here, variable costs are subtracted from DRG revenue to calculate the marginal contribution. This provides continuous information on the lower price limit of different medical procedures, making it possible to calculate the extent to which the product contributes to covering the fixed cost pool [4]. See Table 1 (fictional example).…”

Section: Introductionmentioning

confidence: 99%

“…Direct costing on the other hand always differentiates between variable and fixed costs and only assigns costs to individual procedures when they are caused by or directly linked to the procedure [2][3][4][5][6].…”

Section: Introductionmentioning

confidence: 99%