{"product_id":"9783658193201","title":"Quantitatives Controlling","description":"\u003ch1\u003eQuantitatives Controlling\u003c\/h1\u003e \u003ch2\u003ePlank, Philipp\u003c\/h2\u003e \u003cp\u003ePhilipp Plank analyses the question, what drives the quality of cost-systems and is the quality of cost-systems directly and at best positively related to the firms’ performance. In other words, is it worth investing in complex cost allocation systems or are there environmental and\/or production settings in which less enhanced systems perform adequately. Using simulations, a benchmark firm (first-best solution) perfectly allocating cost to products is compared to firms implementing heuristic cost-allocation schemes (second-best solution) to identify the profit gap resulting from decisions based on limited information. Into this discussion, the idea of cost-stickiness is integrated, thereby indicating a new planning approach.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e \u003ch3\u003eDetails\u003c\/h3\u003e \u003cp\u003ePublished by: Springer Gabler\u003c\/p\u003e \u003cp\u003ePublication Date: 2017-09-08\u003c\/p\u003e \u003cp\u003eFormat: Paperback\u003c\/p\u003e \u003cp\u003eISBN-13: 9783658193201\u003c\/p\u003e \u003cp\u003eDOI: 10.1007\/978-3-658-19321-8\u003c\/p\u003e \u003cp\u003eDimensions: 210cm x148cm\u003c\/p\u003e \u003cp\u003ePages: 132\u003c\/p\u003e ","brand":"Springer Fachmedien Wiesbaden","offers":[{"title":"Default Title","offer_id":47672602525836,"sku":"9783658193201","price":76.49,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0710\/9545\/1788\/files\/9783658193201.jpg?v=1776524776","url":"https:\/\/fh90cf-fv.myshopify.com\/products\/9783658193201","provider":"Late Knight Books and Services, LLC","version":"1.0","type":"link"}