16 research outputs found
Lymphadenectomy in women with endometrial cancer: aspiration and reality from a radiation oncologist’s point of view
Proof of vibration modes in induction machines under load condition using finite element method
Comparison between transient and quasi-stationary calculations of eddy current field problems with moving conductors
Comparison between transient and quasi-stationary calculations of eddy current field problems with moving conductors
Einfluss des Umrichterbetriebs auf das akustische Verhalten im drehzalvariablen Gesamtsystem Drehstrommotor-Getriebe : FVA-Vorhaben Nr. 309 I/b und II/b
Controlling in Klein- und Kleinstunternehmen durch Steuerberater
This article provides an overview of the configuration of managerial accounting in small and micro-enterprises (SMEs). In addition, the role of the tax consultant is considered in this context. It materializes that SMEs also have a demand for managerial accounting. They have significant information deficiencies which lead back, inter alia, to inadequate information processing.Decisions are made with little rational basis and business expertise is often inadequate. Therefore the implementation of managerial accounting by a tax advisor affords a good opportunity to reduce these problems. Depending on the size of the firm, a tax consultant offers more or less comprehensive managerial accounting concepts. Predominantly, operative managerial accounting instruments are offered and implemented whereas strategic managerial accounting is hardly used. The assurance of rationality is not seen by tax advisors as the most important function of managerial accounting, but rather the importance of the supply of information, the planning, control and the decision making processes