Management accounting & control
Ontwerp van kostensystemen en contextuele kenmerken
Schoute, dr. M.
MCA, 2007
De afgelopen jaren is een behoorlijk aantal studies verricht naar het ontwerp en gebruik van kostensystemen in de praktijk. Hierbij is onder andere onderzocht hoe het ontwerp van de gebruikte kostensystemen wordt afgestemd op de in- en externe omgeving van bedrijven. Een recente ontwikkeling in dit type onderzoek is dat onderzoekers zich niet langer richten op vergelijkingen tussen gebruikers en niet-gebruikers van één bepaald soort kostensysteem, activity-based costing (ABC). In plaats daarvan richten ze hun aandacht op de onderscheidende kenmerken van kostensystemen (zoals de mate van complexiteit) en hoe deze kenmerken samenhangen met contextuele kenmerken van de bedrijven die de kostensystemen gebruiken. Er treedt daarmee een verbreding van het onderzoek op. Dit artikel bespreekt de resultaten van een viertal recente studies op dit gebied.
Deze auteur publiceerde ook
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Dekker, prof.dr. H.C. | Groot, prof.dr. T.L.C.M. | Schoute, dr. M. | 2005
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