What question did this study set out to answer?

The article aims to outline the principles and objectives of cost accounting in Germany and its impact on economic efficiency.

March 18, 2026The Accounting Review

Cost Accounting in Germany.

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Authors

AMA. Matz

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Implication

The article explores cost accounting principles to enhance economic efficiency in German industries, indicating important implications for competition.

Key Points

The article aims to outline the principles and objectives of cost accounting in Germany and its impact on economic efficiency.
Review of defined principles of cost accounting in Germany.
Presentation of a uniform accounting plan.
Analysis of the impact of cost supervision and price determination on business performance.
Introduction of General Principles of Cost Accounting to enhance efficiency.
Establishment of a uniform accounting plan aids cost supervision and comparisons.
Increased knowledge of costs leads to better price formation and competitiveness among businesses.

Cite This Study

A. Matz (1940) studied this question.

synapsesocial.com/papers/69ba43a84e9516ffd37a5210 https://doi.org/10.2308/tar-7048023

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Implication

The article explores cost accounting principles to enhance economic efficiency in German industries, indicating important implications for competition.

Cost Accounting in Germany.

Discussion

Member takes

Implication

Key Points

Cite This Study

Cost Accounting in Germany.

Discussion

Member takes

Implication

Key Points

Cite This Study

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