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Flexible Plankostenrechnung und Deckungsbeitragsrechnung
Die Entwicklung der Kostenrechnung zur Grenzplankosten- und Deckungsbeitragsrechnung
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Optimale Produktions- und Absatzplanung
Wolfgang Kilger (1973)
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Entscheidungsorientierte Kostenbewertung
Dietrich Adam (1970)