Doktorarbeit: Kostenrechnung und Managemententscheidungen

Kostenrechnung und Managemententscheidungen

Einfluss der Ausgestaltung der Kostenrechnung auf Informationsqualität

Schriften zum Betrieblichen Rechnungswesen und Controlling, Band 145

Hamburg 2016, 264 Seiten
ISBN 978-3-8300-9015-1 (Print), ISBN 978-3-339-09015-7 (eBook)

Controlling, Cost Accounting, Data Quality, Information Quality, Informationsqualität, Kostenrechnung, Rationalitätssicherung, Structure Equation Modelling, Strukturgleichungsmodell

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In context of operational control the management of a company takes decisions based on information, experience and intuition.

As bad information quality leads to misunderstandings and economically non-optimal decisions good quality of information is essential. Besides correct content, information should always be adapted to the situation and the requirements of the manager.

The most important source for cost information is the internal cost accounting. As there are only few regulations and guidelines every company is on its own to design a Cost Accounting System fulfilling the demands and information requests of the Management.

The work analyzes the relationship between the design of cost accounting and the quality of information in four characteristic dimensions.

An empirical survey in financial services companies is set up to test the hypotheses. As result of the survey diverse conclusions and recommendations can be deduced for the design of cost accounting from a scientific as well as from a practical point of view.

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