Management accounting & control
Meer informatie uit de resultatenrekening
Mooren, Th.
Tijdschrift Administratie, 2012
Veel bedrijven krijgen iedere maand een financiële rapportage van de administratie, waarin vermeld staat wat de omzet en kosten zijn van en tot en met de betreffende maand. Dit is dan afgezet tegen de begroting en eventueel aangevuld met de afdelingskosten. Deze informatie biedt het management wel een zekere mate van comfort, maar meer verfijning is vereist. De intracomptabele verschillenanalyse biedt hiervoor uitkomst. Hoewel deze analyse de nodige voordelen heeft, bestaat er bij de administratie nogal eens de angst dat het een rommeltje wordt in het grootboek. De administrateur moet dus goed weten waar de organisatie mee bezig is.
Deze auteur publiceerde ook
Mooren, Th. | 2011
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Management accounting &am...
Mooren, Th. | Tonneyck RA, E.E.M. | 2010
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Algemeen
Mooren, Th. | 2011
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