Abstract
The logistics and product development processes are located on the operative level of the pyramid diagram shown in Figure A.I.01. They are dominated by quantitative variables such as quantities, times and technical descriptions. The business transactions handled in them, however, contain a value component as well, which is represented by concepts such as “prices,” “costs,” “expenses,” “income,” etc. Business administration accounting and analysis systems document, organize and consolidate this value-oriented information and provide it for corporate control and external auditing. This process is shown in Figure A.I.01 by the horizontal arrow.
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© 1994 Springer-Verlag Berlin · Heidelberg
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Scheer, AW. (1994). Accounting (Value-Oriented Information and Coordination Processes). In: Business Process Engineering. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-79142-0_12
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DOI: https://doi.org/10.1007/978-3-642-79142-0_12
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-79144-4
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