Kosteberekening in die Duitse literatuur sedert Schmalenbach 1922 : 'n literatuurstudie

Abstract

The author of this study found it necessary to make an investigation into cost accounting treated in German literature. This thesis, therefore, is essentially a study of this literature. Use was made of German text books in which an exposition of German cost accounting is given. Also, in addition to such text books German cost accounting magazines were consulted. Information thus obtained has been elucidated , supplemented and explained with the help of Dutch and English American works.