Material and Energy Flow-Based Cost Acco
β
A. MΓΆller
π
Article
π
2010
π
John Wiley and Sons
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English
β 167 KB
π 1 views
## Abstract The classical approaches to cost accounting are governed by metamodels which specify the application domain of cost accounting as an instrument supporting rational decision making and controlling: Rational decision making requires relevant information about positive outcomes and related