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- Title
Relevance Added: Combining ABC with German Cost Accounting.
- Authors
Friedl, Gunther; Küpper, Hans-Ulrich; Pedell, Burkhard
- Abstract
The article presents information about flexible margin costing (GPK). Flexible margin costing is a cost accounting system used by many firms in German-speaking countries. GPK is essentially about marginal costing instead of full costing, short-term decision support instead of long-term, and cost centers instead of activities and processes. Analysts speculate that combining activity-based costing with GPK can add relevance to a firm's accounting system.
- Subjects
DIRECT costing; COST centers (Accounting); COST accounting; ACTIVITY-based costing; COST allocation; CURRENT value accounting; COST estimates; THEORY of constraints; ACCOUNTING methods
- Publication
Strategic Finance, 2005, Vol 86, Issue 12, p56
- ISSN
1524-833X
- Publication type
Article