Accounting for provisions : an economic analysis of intertemporal cost allocations and their incentive properties
Year of publication: |
2020
|
---|---|
Authors: | Lohmann, Christian ; Crasselt, Nils |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 90.2020, 5/6, p. 825-844
|
Subject: | Closing expenditures | Cost allocation | Investment incentives | Investment-based cost accounting | Provision schemes | Residual income | Theorie | Theory | Kostenrechnung | Cost accounting | Investition | Investment | Anreiz | Incentives |
-
Transfer pricing based on actual versus standard costs
Lengsfeld, Stephan, (2003)
-
Lengsfeld, Stephan, (2003)
-
Lengsfeld, Stephan, (2006)
- More ...
-
Unternehmensbewertung im Lebenszyklus
Crasselt, Nils, (2019)
-
Zielvereinbarungen im Krankenhaus - Gestaltungskonflikte und praktische Umsetzung
Crasselt, Nils, (2017)
-
Demografie der universitären Controlling-Lehre
Crasselt, Nils, (2013)
- More ...