Af Per's scientific contributions
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It was automatically created by ResearchGate to create a record of this author's body of work. We create such pages to advance our goal of creating and maintaining the most comprehensive scientific repository possible. In doing so, we process publicly available (personal) data relating to the author as a member of the scientific community.
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Publications (2)
Denne artikel handler om anvendelsen af Activity Based Costing (ABC) i virksomheder, der anvender Balanced Scorecard (BSC) som rapporterings-eller ledelsessystem. De grundlaeggende begre-ber og teknikker i relation til ABC gennemgås, og det vises, hvor-ledes ABC's mere praecise omkostningsinformation kan anvendes ved konstruktion af indikatorer i B...
Citations
... Ligeledes har det omfattende ressourceforbrug, der ofte er forbundet med budgettering, vaeret et vaesentligt element i kritikken, idet der mere fundamentalt har vaeret stillet spørgsmålstegn ved, om de ressourcer, der bruges til budgetlaegningen, står mål med udbyttet, og om andre måder at styre på kan give bedre resultater. Denne kritik har vi diskuteret mere detaljeret i anden sammenhaeng (Bukh 2005; Sandalgaard & Bukh 2008). ...