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Notes
Notes
1. All rights reserved. No part of this work, covered by the copyright hereon, may be reproduced or used in any form or by any means – graphic, electronic, or mechanical, including photocopying, recording, and taping, web-distribution or information storage, and retrieval systems – without the written permission of the publisher or Troels Troelsen. Exemption: students at CBS during thesis and problem solving phases for courses lectured or coordinated by Troels Troelsen
2. Garner: “Evolution of Cost Accounting to 1925”
3. “Managerial Economics – Economic Tools for Today’s Decision Makers” by Paul G. Keat and Philip K.Y.
Young, published by PRENTICE HALL, 3rd edition 2000, P. 302, ISBN 0-13-013538-0 4. Bang et al.: “Regnskabslære og virksomhedsøkonomi”, Systime 1992
5. “Managerial Economics for Decision Making” by John Adams og Linda Juleff, published by Palgrave 2003, P. 160, ISBN 0-333-96111-0
6. “Managerial Economics for Decision Making” by John Adams and Linda Juleff, published by Palgrave 2003, P. 160, ISBN 0-333-96111-0
7. “Introduktion til bogføring og regnskab” by Michael Andersen, Carsten Rohde og Zakken Worre, published by Samfundslitteratur, 2nd edition 2002, P. 52 and 103, ISBN 87-593-0987-3
8. ”Accounting Critic Robert Kaplan”, article in INC./APRIL 1988, P. 57
9. “Virksomhedens økonomistyring” by Michael Andersen and Carsten Rohde, published by “Jurist- og økonomforbundets Forlag”, 2nd edition 2001, P. 21, ISBN: 87-574-0525-5
10. The costs have been calculated based on the article: “Store udsving i bilbudgettet” by Søren W. Rasmussen, published by Motor in MOTOR no. 1, January 1998, P. 26–28
11. “Driftsøkonomi” by Peter Lynggaard, 3rd edition 1998, Copenhagen Business School Press, ISBN 87-16- 13409-5.
12. “Managerial Economics in a Global Economy” by Dominick Salvatore, 4. edition 2001, Harcourt College Publishers, ISBN 0-03-031158-6.
13. Leinsdorff & Sundgaard: “Erhvervsøkonomi – i grundtræk”, Handelshøjskolens Forlag (Copenhagen Business School Press) 1998
14. Innes & Mitchell survey, 1995.
15. R. Cooper and R. Kaplan, “The Design of Cost Management Systems”, Prentice Hall 1991. R. Kaplan and A. Atkinson, Advanced Management Accounting, Prentice Hall 1989, Jensen and Meckling (1986).
16. Troels Troelsen: “Tidshorisontens betydning for beslutninger”, Økonomistyring & Informatik, nr. 14.
17. Zakken Worre: “Omkostningsregnskab og omkostningsstyring, Volume 1”, Civiløkonomernes Forlag 1995
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Notes
18. The part has been written wit inspiration from John Eli Andersson: “Activity Based Costing/Management – i teori og praksis”, Thomson Information (not yet published yet, expected ultimo 1999)
19. Jerold L. Zimmermann: “Accounting for Desicion Making and Control”, McGraw-Hill, 2000
20. Ivar Friis: “Activity Based Costing og dækningsbidragsmodellen: forskelle og ligheder”, Økonomistyring
& informatik 6
21. Ivar Friis: “Activity Based Costing og dækningsbidragsmodellen: forskelle og ligheder”, Økonomistyring
& informatik 6
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