EAN: 9783658193201

Bilder-Quelle: discount24.de - Sport-Freizeit

Philipp Plank analyses the question what drives the quality of cost-systems and is the quality of cost-systems directly and at best positively related to the firms' performance. In other words is it worth investing in complex cost allocation systems or are there environmental and or production settings in which less enhanced systems perform adequately. Using simulations a benchmark firm (first-best solution) perfectly allocating cost to products is compared to firms implementing heuristic cost-allocation schemes (second-best solution) to identify the profit gap resulting from decisions based on limited information. Into this discussion the idea of cost-stickiness is integrated thereby indicating a new planning approach.

Produktinformationen zuletzt aktualisiert am
28.03.2025 um 10:33 Uhr

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