比较美国和德国的成本核算方法【外文翻译】.pdfVIP

外文翻译 外文翻译 原文 原文 Comparing U.S. and German Cost Accounting Methods  Comparing U.S. and German Cost Accounting Methods  Material Source: management accounting quarterly  Material Source: management accounting quarterly  Author:Kip Krumwiede and Augustin Suessmair  Author:Kip Krumwiede and Augustin Suessmair  We recently completed an in-depth study of German and U.S. costing systems,  We recently completed an in-depth study of German and U.S. costing systems,  which included site visits to several firms in both countries and a detailed survey  which included site visits to several firms in both countries and a detailed survey  asking many of the same questions to make head-to-head comparisons. We came  asking many of the same questions to make head-to-head comparisons. We came  away from our German site visits quite impressed with not only the amount of detail  away from our German site visits quite impressed with not only the amount of detail  but also the level of commitment these firms place on management accounting (i.e.,  but also the level of commitment these firms place on management accounting (i.e.,  “controlling”) information. Thi slarge emphasis placed on management accounting is  “controlling”) information. Thi slarge emphasis placed on management accounting is  rarely seen in U.S. firms, which tend to place their accounting emphasis on financial  rarely seen in U.S. firms, which tend to place their accounting emphasis on financial  reporting. Any proposed management accounting initiative has to overcome strict  reporting. Any proposed management accounting initiative has to overcome strict  cost-versus-benefit hurdles to be approved.  cost-versus-benefit hurdles to be approved.  We will provide details of our survey results and site visits. The results are based  We will provide details of our s