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Kostenrechnung: Entscheidungsorientierte Perspektive

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... " Various writers have illustrated the potential of accounting for visualizing, analyzing and measuring the current state of a business, for questioning operational and managerial strategies, and for justifying new courses of action (Hopwood 1990;Ezzamel et al. 1998). In particular, there is agreement that systems of measurement and accountability have the potential for making reality calculable (and thereby making individuals accountable " (Busco et al. 2006, p. 12)Therefore, Management Accounting is seen as a formal control system (Vosselman and Van der Meer-Kooistra 2008;Heidmann 2006;Horngren et al. 2001). Management accountants usually have a dual reporting relationship. ...
... for control is underpinned by a governance structure, which includes accounting structures that have the potential to act as safeguarding and incentivizing devices with the aim of aligning long-term interests " (Vosellman and Van der MeerKooistra 2008, p. 1). Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). ...
... Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). In practice, controlling provides cockpit charts or Management Information System (MIS) reports comprising Key Performance Indicators (KPI) including also non-financial information to the management (Hostettler and Hermann 2004). ...
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This research attempts to measure the degree of trust and its impact and to understand the role of Management Accounting in creating and maintaining trust. According to Zucker (1986), trust consists of three different forms: organizational, process and personal trust. In this book, it will be shown that trust is a multidimensional construct based on the working definition of Zucker’s formulation and further expanded in this research. Several publications on different types of business organizations and other value-adding partnerships consider trust as a pillar for successful operations in an increasingly global competitive environment. Some authors go further and argue that “in the economy trust is nowadays more important than natural resources” and that “trust is the prerequisite for existence and successful control of organizations”. As facilitators of trust, Management Accounting has an impact on and is impacted by the level of trust within a business organization. The Management Accounting (controlling) function is often associated with the conscience felt in many types of business organizations as it can be seen as a key for the management to make crucial decisions. However, the interaction between trust and Management Accounting has not yet been explored in detail. Therefore, the goal of this research is to identify or construct models, test several hypotheses, find a measurement of trust and investigate the impact of trust on organizational performance and sustainability. Additionally, this research aims to develop and test new statistical methods to conduct intra-organizational research. To measure trust, a questionnaire was developed and piloted. Part of this questionnaire was sociometric to allow the collection of data for social network methods to be applied. This meant that via the flow of communication, the role and functioning of management accountants can be identified. This instrument was used in a private institution and in a public institution. From the analysis, it was concluded that a dimension-based measure of trust was developed as was a methodology for measurement. This allowed the demonstration that as trust increases, so does organizational performance. The method also exposed the key role of management accountants in facilitating the flow of trust between CEOs and line managers.
... " Various writers have illustrated the potential of accounting for visualizing, analyzing and measuring the current state of a business, for questioning operational and managerial strategies, and for justifying new courses of action (Hopwood 1990;Ezzamel et al. 1998). In particular, there is agreement that systems of measurement and accountability have the potential for making reality calculable (and thereby making individuals accountable " (Busco et al. 2006, p. 12)Therefore, Management Accounting is seen as a formal control system (Vosselman and Van der Meer-Kooistra 2008;Heidmann 2006;Horngren et al. 2001). Management accountants usually have a dual reporting relationship. ...
... for control is underpinned by a governance structure, which includes accounting structures that have the potential to act as safeguarding and incentivizing devices with the aim of aligning long-term interests " (Vosellman and Van der MeerKooistra 2008, p. 1). Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). ...
... Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). In practice, controlling provides cockpit charts or Management Information System (MIS) reports comprising Key Performance Indicators (KPI) including also non-financial information to the management (Hostettler and Hermann 2004). ...
Chapter
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In this chapter the models and research hypotheses are developed based on the literature research in the previous chapter. Several distinctions will be made of trust and its concepts to be able to have a foundation for the models. The trust dimensions are modeled into a multidimensional trust measure followed by impact of psychology and propensity to trust forming a grant trust model which attempts to explain the trust level of an organization. Later a model is established, which attempts to explain the impact of trust on organizational performance based on the grant trust model. The research hypotheses to be investigated are then described below in every model.
... " Various writers have illustrated the potential of accounting for visualizing, analyzing and measuring the current state of a business, for questioning operational and managerial strategies, and for justifying new courses of action (Hopwood 1990;Ezzamel et al. 1998). In particular, there is agreement that systems of measurement and accountability have the potential for making reality calculable (and thereby making individuals accountable " (Busco et al. 2006, p. 12)Therefore, Management Accounting is seen as a formal control system (Vosselman and Van der Meer-Kooistra 2008;Heidmann 2006;Horngren et al. 2001). Management accountants usually have a dual reporting relationship. ...
... for control is underpinned by a governance structure, which includes accounting structures that have the potential to act as safeguarding and incentivizing devices with the aim of aligning long-term interests " (Vosellman and Van der MeerKooistra 2008, p. 1). Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). ...
... Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). In practice, controlling provides cockpit charts or Management Information System (MIS) reports comprising Key Performance Indicators (KPI) including also non-financial information to the management (Hostettler and Hermann 2004). ...
Chapter
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The lack of a unified and standardized trust definition across all schools of thought leads to a general lack and fragmentation of understanding of the trust and Management Accounting phenomena. Due to the scarce existing literature this research naturally involves some explorative elements. This chapter is about discussing the research methodology and elaborates different possibilities to provide one solution, which is believed to be the best choice for this research. The research methods are presented in the end of this chapter.
... " Various writers have illustrated the potential of accounting for visualizing, analyzing and measuring the current state of a business, for questioning operational and managerial strategies, and for justifying new courses of action (Hopwood 1990;Ezzamel et al. 1998). In particular, there is agreement that systems of measurement and accountability have the potential for making reality calculable (and thereby making individuals accountable " (Busco et al. 2006, p. 12)Therefore, Management Accounting is seen as a formal control system (Vosselman and Van der Meer-Kooistra 2008;Heidmann 2006;Horngren et al. 2001). Management accountants usually have a dual reporting relationship. ...
... for control is underpinned by a governance structure, which includes accounting structures that have the potential to act as safeguarding and incentivizing devices with the aim of aligning long-term interests " (Vosellman and Van der MeerKooistra 2008, p. 1). Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). ...
... Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). In practice, controlling provides cockpit charts or Management Information System (MIS) reports comprising Key Performance Indicators (KPI) including also non-financial information to the management (Hostettler and Hermann 2004). ...
Chapter
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In this chapter a study of the accounting relationships in a large Swiss/American manufacturing company is reported. This study applies the conceptual models developed in Chap. 3, which have been constructed from the literature in Chap. 2. The goal of this study is to test the research hypotheses of the models developed and recognized. In this chapter the results of the first of the studies are reported. First the situation of the company is reported. Then the general questions pertaining to trust are investigated to determine if there is validation for the dimensions of trust. This is then followed by the use of social network analysis to understand how perceptions of trust are affected by the respondent’s position in the social structure of the organization and their contacts.
... " Various writers have illustrated the potential of accounting for visualizing, analyzing and measuring the current state of a business, for questioning operational and managerial strategies, and for justifying new courses of action (Hopwood 1990;Ezzamel et al. 1998). In particular, there is agreement that systems of measurement and accountability have the potential for making reality calculable (and thereby making individuals accountable " (Busco et al. 2006, p. 12)Therefore, Management Accounting is seen as a formal control system (Vosselman and Van der Meer-Kooistra 2008;Heidmann 2006;Horngren et al. 2001). Management accountants usually have a dual reporting relationship. ...
... for control is underpinned by a governance structure, which includes accounting structures that have the potential to act as safeguarding and incentivizing devices with the aim of aligning long-term interests " (Vosellman and Van der MeerKooistra 2008, p. 1). Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). ...
... Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). In practice, controlling provides cockpit charts or Management Information System (MIS) reports comprising Key Performance Indicators (KPI) including also non-financial information to the management (Hostettler and Hermann 2004). ...
Chapter
Full-text available
In this chapter trust relations in a public organization are explored. As with private organizations getting cooperation was difficult and finally a German higher education institute agreed to participate. But it was soon found that the previous questionnaire used in Organization A was too complex and the simplified one that was developed in the last chapter was used. This study is now reported on starting with the administration of the survey, then summarizing the findings and testing the set of research hypotheses that were laid out in Chaps. 3 and 4. The chapter ends with a comparison of the two studies. The university used in this case is located in the South West of Germany.
... " Various writers have illustrated the potential of accounting for visualizing, analyzing and measuring the current state of a business, for questioning operational and managerial strategies, and for justifying new courses of action (Hopwood 1990;Ezzamel et al. 1998). In particular, there is agreement that systems of measurement and accountability have the potential for making reality calculable (and thereby making individuals accountable " (Busco et al. 2006, p. 12)Therefore, Management Accounting is seen as a formal control system (Vosselman and Van der Meer-Kooistra 2008;Heidmann 2006;Horngren et al. 2001). Management accountants usually have a dual reporting relationship. ...
... for control is underpinned by a governance structure, which includes accounting structures that have the potential to act as safeguarding and incentivizing devices with the aim of aligning long-term interests " (Vosellman and Van der MeerKooistra 2008, p. 1). Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). ...
... Management Accounting can be defined for many organizations as a Decision Making Unit (DMU) since it incorporates most comprehensively all information about the entire organization (Horngren et al. 2001;Heidmann 2006;Chapman 1998). It is the department which can express the most accurate opinion of where the company as a whole is heading to (Horngren et al. 2001). In practice, controlling provides cockpit charts or Management Information System (MIS) reports comprising Key Performance Indicators (KPI) including also non-financial information to the management (Hostettler and Hermann 2004). ...
Chapter
Full-text available
On a broad scale, trust is found to be used more and more often to explain a vast array of behavioral patterns in the economy. For example: trust as the motivator for individuals to perform in an organization (Sprenger R (2007a) Vertrauen fuehrt – Worauf es in Unternehmen wirklich ankommt. Campus Verlag Ausgabe 3, Frankfurt, pp 26–28, 46, 92, 144–145; Sprenger R (2007b) Mythos Motivation – Wege aus der Sackgasse. Campus Verlag Ausgabe 18, Frankfurt, pp 217–222); the level of trust customers grant to firms based on relationship, social capital, honesty, ethical behavior and sincerity which could lead to increased or decreased sales volumes and reputation (Kenning P (2002) Customer trust management. Gabler Edition Wissentschaft, Wiesbaden, pp 4, 13, 14, 17–18, 22–25, 25–30; Tonkiss F, Passey A, Fenton N (2000) Trust an civil society. Macmillan Press, London, pp 16, 20, 72–90, 154, 168; J Bus Res, ELSEVIER 65: 1, 2012). Trust is also mentioned in many articles as a reason for partners to share knowledge (Peters M (2008) Vertrauen in Wertschöpfungspartnerschaften zum Transfer von retentivem Wissen. Gabler Edition Wissentschaft, Wiesbaden, pp 1–4, 79). Therefore, it is necessary to identify the concepts of trust in the literature.
... Bezogen auf landwirtschaftliche Anwendungen ist sie sehr detailliert, indem sie beispielsweise auf einzelne Arbeitsschritte wie das Pflügen im Ackerbau fokussiert. Erfahrungsgemäß können nicht alle Kostenbezugsgrößen als Kostentreiber verwendet werden (Horngren et al., 2001) und die Informationen für die Wahl der geeigneten Bezugsgröße sind nicht immer vorhanden, sodass mit einer alternativen Kostenbezugsgröße nur eine Annäherung erreicht wird. Zudem ist die unterstellte Proportionalität, das heißt ein linearer Verlauf von Kostenbezugsgröße und Fixkosten auch in der Prozesskostenrechnung oft nicht gegeben, womit Größendegressionseffekte unberücksichtigt bleiben. ...
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Because of the ongoing income pressure in agriculture, the analysis of services and costs at farm activity level is gaining in importance. As part of an analysis of the literature, the currently applied cost theory is described and two newer approaches in data acquisition and data processing are introduced. These consist of a comprehensive process cost calculation using new digital tools and a database-driven overhead allocation. Both approaches would have the advantage of being able to achieve a wider impact. This would encourage cost awareness on farms, which could ultimately improve income.
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Cross-country differences in cost accounting philosophies and increasing internationalization are likely to produce linguistic barriers. Moreover, the increasing use of English as a medium of instruction in higher education programs reveals the challenges associated with different cost accounting philosophies particularly. To establish a common understanding of cost accounting terminology, we have created an English-German cost accounting dictionary. We translate all terms using well-established textbooks and the authors’ expertise. This dictionary provides a tool for students and practitioners to study relevant cost accounting terminology. Thereby, the dictionary contributes to the accounting profession and education by creating a common reference frame for communication. In contrast to previous studies, this dictionary focuses on the cost accounting subfield instead of accounting in general, allowing dictionary users to better discriminate disciplinary concepts. Our main conclusion is that the development of such a dictionary is a challenge and requires much effort. Such a dictionary is always bounded by the understanding and interpretation of its developers. Moreover, the dictionary is a snapshot of current cost accounting concepts and will change as new concepts emerge/
Chapter
Nicht selten lassen sich in Produktionsunternehmen Defizite hinsichtlich der Durchgängigkeit des bereichs- bzw. abteilungsübergreifenden Informationsflusses diagnostizieren. Meist ist die Ursache hierfür eine unzureichende Wahrnehmung der prozessübergreifenden Aufgaben des Auftragsmanagements. Das Auftragsmanagement plant, steuert und überwacht sämtliche Aktivitäten der Auftragsabwicklung von der Anfragenbearbeitung über die Konstruktion, den Einkauf, die Fertigung und Montage bis hin zum Versand des fertigen Produkts mit dem Ziel, die Transparenz und Reaktionsfähigkeit während der Erfüllung eines konkreten Kundenauftrags deutlich zu erhöhen. Gleichzeitig werden objektive Entscheidungshilfen zur Auflösung von Interessenskonflikten zwischen verschiedenen Fachbereichen und Abteilungen sowie zur Ausregelung von Zielkonflikten im Sinne einer effizienten Erfüllung der kundenauftragsbezogen initiierten Auftragsabwicklung gegeben. Zu diesem Zweck umfasst das Auftragsmanagement alle Aufgaben, die eine integrierte Planung und Steuerung der Kundenaufträge erlauben. Alle wesentlichen, den Auftragsablauf betreffenden Informationen müssen vollständig erfasst, dokumentiert und an die richtigen Stellen im Unternehmen weitergeleitet werden.
Chapter
Die Messung der Produktivität ist ein wichtiges Instrument für die Steigerung der Leistungsfähigkeit eines Unternehmens. Im Bereich Dienstleistungen existieren bereits erste Ansätze zur Produktivitätsmessung, die jedoch ohne Anpassungen nicht auf die Domäne des Technischen Kundendienstes angewendet werden können. Dieser Beitrag stellt einen neu entwickelten Ansatz vor, der die Produktivitätsmessung im Technischen Kundendienst ermöglicht. Neben einem strukturierten Vorgehensmodell zur Identifikation von Kennzahlen werden spezielle Produktivitätskennzahlen vorgestellt. Grundlage hierfür ist ein aus der Literatur hergeleiteter Wartungsprozess.
Chapter
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Chapter
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Die Notwendigkeit umweltfreundlicher Prozesse als entscheidendes Merkmal der Wettbewerbsfähigkeit steht zunehmend im Fokus der chemischen Industrie. Grundlage für Entscheidungsprozesse bei der Entwicklung derartiger Prozesse können Ökobilanzanalysen bieten. Neue Technologien werden sich jedoch nur dann etablieren können, wenn sie auch zu kosteneffizienten Produktionsprozessen führen. Lebenszykluskostenanalysen bieten eine geeignete methodische Grundlage, die kostenseitige Bewertung alternativer Optionen der Prozessentwicklung mit ökologischen Entscheidungskriterien zu koppeln, wobei die Ergebnisse beider Methoden in einem Öko-Portfolio verknüpft werden können. Die Entwicklung sowohl ökologisch als auch ökonomisch effizienter Prozesse kann somit bereits in der frühen Designphase der chemischen Prozessentwicklung gezielt unterstützt und gesteuert werden. The need for environmentally benign processes as a crucial basis of future competitiveness is in the focus of today's chemical industry. Decision support in the development of such processes can be provided by life cycle assessment. New technologies, however, can be established only if they lead to cost-efficient production processes as well. Life cycle cost analyses provide an appropriate methodological basis of linking the cost-side evaluation of alternative options during the process development with environmental decision criteria. The results of both methods can be combined in an eco portfolio. In summary, development of both, ecologically and economically efficient processes, can thus be supported already in the early design phase of chemical processes.
Chapter
Im Berufsalltag werden Kenntnisse über betriebswirtschaftliche Grundlagen auch für Ingenieure und Naturwissenschaftler als selbstverständlich angesehen. Allerdings wird dieses Wissen während des Studiums meist nicht ausreichend vermittelt. Das folgende Kapitel soll deshalb einen Überblick über wichtige Grundlagen geben. An erster Stelle steht die Beurteilung der Wirtschaftlichkeit von Investitionen. Mit dieser Fragestellung ist man meist schon bald nach dem Berufseinstieg konfrontiert. Im weiteren Verlauf des Kapitels beschäftigen wir uns mit dem internen und externen Rechnungswesen. Dabei setzen wir die Schwerpunkte auf Kostenrechnung und Jahresabschluss.
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