{"id":"https://openalex.org/W56820896","doi":"https://doi.org/10.1007/978-3-322-93138-2_43","title":"Erl\u00f6splanung und Erl\u00f6skontrolle","display_name":"Erl\u00f6splanung und Erl\u00f6skontrolle","publication_year":1992,"publication_date":"1992-01-01","ids":{"openalex":"https://openalex.org/W56820896","doi":"https://doi.org/10.1007/978-3-322-93138-2_43","mag":"56820896"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-322-93138-2_43","doi":"https://doi.org/10.1007/978-3-322-93138-2_43","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-93138-2_43","pdf_url":null,"source":{"id":"https://openalex.org/S4306463308","display_name":"Gabler Verlag 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":"Handbuch Kostenrechnung","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4229970227","display_name":"Handbuch Kostenrechnung"},"type":"book-chapter","is_traditional":true,"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/A5108603848","display_name":"Werner Hans Engelhardt","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Werner Hans Engelhardt","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5108603848"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.04086538,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"656","last_page":"670"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9740999937057495,"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":0.9740999937057495,"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":0.02250000089406967,"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":0.0020000000949949026,"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/revenue-planning","display_name":"revenue planning","score":0.9430000185966492},{"id":"https://openalex.org/keywords/revenue-control","display_name":"revenue control","score":0.9829999804496765},{"id":"https://openalex.org/keywords/revenue-accounting","display_name":"revenue accounting","score":0.8799999952316284},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.8769999742507935},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.6389999985694885},{"id":"https://openalex.org/keywords/business-management","display_name":"business management","score":0.5370000004768372},{"id":"https://openalex.org/keywords/market-economy","display_name":"market economy","score":0.42899999022483826}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5273386240005493},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5148833990097046},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.43252962827682495},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.35242289304733276}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-322-93138-2_43","doi":"https://doi.org/10.1007/978-3-322-93138-2_43","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-93138-2_43","pdf_url":null,"source":{"id":"https://openalex.org/S4306463308","display_name":"Gabler Verlag 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":"Handbuch Kostenrechnung","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W19337059","https://openalex.org/W581170974","https://openalex.org/W633259528","https://openalex.org/W949222054","https://openalex.org/W1874470765","https://openalex.org/W2170228346","https://openalex.org/W4210298683"],"related_works":["https://openalex.org/W2119148572","https://openalex.org/W4229482538","https://openalex.org/W2493873541","https://openalex.org/W4252059561","https://openalex.org/W89300840","https://openalex.org/W4242684389","https://openalex.org/W4211081828","https://openalex.org/W4244391581","https://openalex.org/W119611604","https://openalex.org/W1560027925"],"abstract_inverted_index":{"Die":[0,7],"Erl\u00f6srechnung":[1,57],"ist":[2,23],"das":[3,33],"Pendant":[4],"zur":[5,116],"Kostenrechnung.":[6],"Kostenrechnung":[8],"hat":[9],"von":[10,105],"den":[11,106],"Anf\u00e4ngen":[12],"der":[13,43,122],"Betriebswirtschaftslehre":[14],"an":[15],"hohe":[16],"Aufmerksamkeit":[17],"und":[18,28,36,40,45,48,54,65,111,120],"gro\u00dfes":[19],"Interesse":[20],"gefunden.":[21],"Sie":[22],"zu":[24],"einem":[25],"sehr":[26],"differenzierten":[27,124],"umfangreichen":[29],"System":[30],"ausgebaut":[31],"worden,":[32],"in":[34,38,79,95],"Theorie":[35],"Praxis":[37],"Vergangenheit":[39],"Gegenwart":[41],"Gegenstand":[42],"Diskussion":[44],"Weiterentwicklung":[46],"war":[47],"ist.":[49],"Im":[50],"Gegensatz":[51],"dazu":[52],"stand":[53],"steht":[55],"die":[56,99,127],"bislang":[58],"noch":[59],"stark":[60],"im":[61],"Schatten":[62],"ihrer":[63],"Zwillingsschwester":[64],"mu\u00dfte":[66],"sich":[67],"meist":[68,83],"mit":[69],"einer":[70,96,101],"mehr":[71],"oder":[72],"weniger":[73],"oberfl\u00e4chlichen":[74],"Erw\u00e4hnung":[75],"bzw.":[76],"einigen":[77],"wenigen,":[78],"gr\u00f6\u00dferen":[80],"Zeitabst\u00e4nden":[81],"erschienenen,":[82],"Einzelaspekte":[84],"aufgreifenden":[85],"Behandlungen":[86],"begn\u00fcgen.":[87],"Diese":[88],"Tatsache":[89],"verwundert":[90],"um":[91],"so":[92],"mehr,":[93],"als":[94],"marktwirtschaftlichen":[97],"Ordnung":[98],"Existenz":[100],"Unternehmung":[102],"ganz":[103],"wesentlich":[104],"Erl\u00f6sen":[107],"abh\u00e4ngt.":[108],"Deren":[109],"Planung":[110],"Kontrolle":[112],"sind":[113],"wichtige":[114],"Instrumente":[115],"Steuerung":[117],"des":[118],"Unternehmens":[119],"bed\u00fcrfen":[121],"gleichen":[123],"Analyse":[125],"wie":[126],"Kostenseite.":[128]},"counts_by_year":[{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2016-06-24T00:00:00"}
