{"id":"https://openalex.org/W4246928378","doi":"https://doi.org/10.1007/978-3-322-95238-7","title":"Integrative Proze\u00dfkostenrechnung","display_name":"Integrative Proze\u00dfkostenrechnung","publication_year":1997,"publication_date":"1997-01-01","ids":{"openalex":"https://openalex.org/W4246928378","doi":"https://doi.org/10.1007/978-3-322-95238-7"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-322-95238-7","doi":"https://doi.org/10.1007/978-3-322-95238-7","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-95238-7","pdf_url":null,"source":{"id":"https://openalex.org/S4306463104","display_name":"Deutscher Universit\u00e4tsverlag 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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"},"volume":null,"type":"book","indexed_in":["crossref"],"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/A5077357476","display_name":"J\u00f6rg Schweikart","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"J\u00f6rg Schweikart","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5077357476"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.5414,"has_fulltext":false,"cited_by_count":27,"citation_normalized_percentile":{"value":0.89673913,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"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":0.7929999828338623,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.7929999828338623,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.07450000196695328,"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":0.018699999898672104,"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/process-costing","display_name":"process costing","score":0.7020000219345093},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.7710000276565552},{"id":"https://openalex.org/keywords/process-industry","display_name":"process industry","score":0.34700000286102295},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.4390000104904175}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3186468482017517}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-322-95238-7","doi":"https://doi.org/10.1007/978-3-322-95238-7","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-95238-7","pdf_url":null,"source":{"id":"https://openalex.org/S4306463104","display_name":"Deutscher Universit\u00e4tsverlag 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":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"}],"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/W2492758706","https://openalex.org/W4253344142","https://openalex.org/W2479922949","https://openalex.org/W4214722052","https://openalex.org/W2480151726","https://openalex.org/W2508256441","https://openalex.org/W4229609867","https://openalex.org/W4213292104","https://openalex.org/W4238306682","https://openalex.org/W4241743002"],"abstract_inverted_index":null,"counts_by_year":[{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-11T09:22:31.653822","created_date":"2022-05-12T00:00:00"}
