Scientific essay in the field of accounting / controlling. Contribution margin in its (practical) application. Part 2

Scientific Essay from the year 2021 in the subject Business economics - Accounting and Taxes, , language: English, abstract: Cost accounting systems on a partial cost basis include those cost accounting methods in which not all costs are allocated to the activity units. The renunciation of the allocation of the entire costs is the decisive characteristic of these cost accounting systems (Haberstoc...