TY  - UNPD
A1  - Ewert, Ralf
A1  - Ernst, Christian
T1  - Strategic management accounting, coordination and long term cost structure : paper presented at the Annual Congress of the European Accounting Association, held in Graz, Austria, April 23-25, 1997
T2  - Universität Frankfurt am Main. Fachbereich Wirtschaftswissenschaften: [Working paper series / Finance and accounting] Working paper series, Finance & Accounting ; No.  2
N2  - During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic management accounting, i.e., Target Costing. First, the relationship between Target Costing and Life-Cycle-Costing is shown. Secondly, a model based on a mechanism-design-approach is used to answer the question of whether the „Market-into-Company“-method of Target Costing can somehow be endogenized. The model captures problems of asymmetric information, price policy and cost structures (i.e. learning effects etc.). The analysis shows that the more „strategic“ is the firm´s cost function, the less valid is „strategic“ management accounting in terms of the usual way Target Costing is employed.
T3  - Working paper series / Johann-Wolfgang-Goethe-Universität Frankfurt am Main, Fachbereich Wirtschaftswissenschaften : Finance & Accounting - 2 
KW  - Managerial Accounting
KW  - Target Costing
KW  - Coordination
KW  - Learning Effects
KW  - Asymmetric Information
Y1  - 1997
UR  - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/55355
UR  - https://nbn-resolving.org/urn:nbn:de:hebis:30:3-553550
UR  - https://www.econbiz.de/archiv/f/uf/finanzierung/strategic_management_accounting.pdf
PB  - Johann-Wolfgang-Goethe-Universität, Frankfurt am Main, Fachbereich Wirtschaftswissenschaften
CY  - Frankfurt am Main
ER  -