Abstract
The N.V. Philips’ Gloeilampenfabrieken has applied current cost accounting since 1951, In doing so, various systems were chosen over the years. The example of Philips can therefore be seen as an empirical illustration of a number of ways according to which current cost accounting can be conducted against the background of the substantialistic maintenance of the equity capital. This article (which is Ihe last of two) focusses mainly on the system of 1983 as well as the prevailing one which was accepted in 1984.
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Notes on contributors
M A van Hoepen
Marinos van Hoepen is a visiting professor in the Department of Business Economics at the University of Stellenbosch
I J Lambrechts
Uak Lambrechts is a professor in the Department of Business Economics at the University of Stellenbosch
F J Mostert
Frederik Mostert is a professor in the Department of Business Economics at the University of Stellenbosch