German Cost Accounting at the Beginning of the 20 Th Century: A. Messerschmitt
نویسندگان
چکیده
This paper is to show clearly the real image of German cost accounting at the beginning of the 20 century. A.Messerschmitt and E.Schmalenbach played important roll in the establishment of German cost accounting. Messerschmitt worked as an engineer and a factory manager (entrepreneur). Messerschmitt expressed almost all cost elements as the percentage of labor costs in order to estimate unit product costs. On the other hand, Schmalenbach was an eminent scholar in German Accounting Theory (Betriebswirtschaftslehre). In the 1899's article that Schmalenbach explained his own thinking process on factory bookkeeping and cost accounting under his practical experiences, he discussed problems concerning recognition, measurement and allocation of fixed overhead costs. The idea of product costing (Kalkulation) was on the rise in Germany during late 19 century and early 20 century. They attempted to reconsider this conventional allocation method of indirect costs in order to report more accurate product costs.
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