| Summary: | In Germany, a discussion has been in progress for a number of years on the theoretical substantiation and the necessity of an independent cost accounting system. The spectrum of views involved ranges from a complete integration of cost accounting (internal income statement) into the profit and loss statement (external income statement) to as complete a separation as possible of the two income accounting systems. This contribution will represent, from a German standpoint, how the discussion has developed, and what its present state is.
The conclusion of this contribution is a recommendation of a theoretically substantiated separation of the two types of income statements.
The contribution pursues several different purposes:
(a) an identification of the historical roots of the theoretical basis of cost accounting,
(b) an account of the problem field of the firm and its structures,
(c) a definition of the position of separations and separation theorems,
(d) an analysis of perspectives of investigation of a theoretical substantiation,
(e) a methodical orientation of cost accounting by the planning and steering system,
(f) an account and appreciation of recent contributions on the theoretical substantiation,
(g) a theoretical substantiation of an independent cost accounting system.
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