Cost accounting systems design and SAP - Learning from German history

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 15, Issue 4 : 33-36

Review Article

Cost accounting systems design and SAP - Learning from German history

J. Weber

WHU, Otto Beisheim Graduate Sch. of Mgmt., Vallendar, Germany

Abstract

A software design, based on German cost accounting philosophy, was described. The software designed by SAP, a German software company, has acquired a world standard in business software which shows that complexity in cost accounting does not necessarily lead to competitive advantage. The key features of German cost accounting system and ways to exploit its capabilities by companies running it were also discussed. The software can strengthen relationships amongst executives and their customers by providing decision-making information that leads to the right decisions.

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