{"id":"https://openalex.org/W1555240010","doi":null,"title":"Grenzplankostenrechnung und Datenverarbeitung","display_name":"Grenzplankostenrechnung und Datenverarbeitung","publication_year":1971,"publication_date":"1971-01-01","ids":{"openalex":"https://openalex.org/W1555240010","mag":"1555240010"},"language":"de","primary_location":{"id":"mag:1555240010","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA46180902","pdf_url":null,"source":{"id":"https://openalex.org/S4306482355","display_name":"Verlag Moderne Industrie eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Verlag Moderne Industrie eBooks","raw_type":null},"volume":null,"type":"book","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023680449","display_name":"Hans Georg Plaut","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hans Georg Plaut","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"Heinrich M\u00fcller","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Heinrich M\u00fcller","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5022517240","display_name":"Werner Medicke","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Werner Medicke","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.2963,"has_fulltext":false,"cited_by_count":46,"citation_normalized_percentile":{"value":0.968,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":95},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.49880000948905945,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.49880000948905945,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.1111999973654747,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0478999987244606,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/variable-costing","display_name":"variable costing","score":0.7269999980926514},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.8360000252723694},{"id":"https://openalex.org/keywords/data-processing","display_name":"data processing","score":0.8069999814033508},{"id":"https://openalex.org/keywords/computerized-accounting","display_name":"computerized accounting","score":0.4309999942779541}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.23222562670707703}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1555240010","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA46180902","pdf_url":null,"source":{"id":"https://openalex.org/S4306482355","display_name":"Verlag Moderne Industrie eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Verlag Moderne Industrie eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4236348068","https://openalex.org/W4256027304","https://openalex.org/W2506416931","https://openalex.org/W4232048868","https://openalex.org/W4312529139","https://openalex.org/W4256321746","https://openalex.org/W4250872005","https://openalex.org/W4239870154","https://openalex.org/W4256267688","https://openalex.org/W4242001389"],"abstract_inverted_index":null,"counts_by_year":[{"year":2012,"cited_by_count":2}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}
