A Basic Approach Towards Cost Accounting for Virtual Web Organizations

A Basic Approach Towards Cost Accounting for Virtual Web Organizations

Tim Veil (Georg-August-Universitat Gottingen, Germany) and Thomas Hess (Georg-August-Universitat Gottingen, Germany)
DOI: 10.4018/978-1-930708-24-2.ch015
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Abstract

Virtual corporations (VCs) may be defined as a specific form of inter-company networks. Whereas vertically integrated strategic networks primarily appear in the automobile industry, VCs are frequently found in the software industry or the consulting sector. In the last years, VCs have been subject to different research activities, e.g., the relevance of IT infrastructure for VCs or the economical reasons for their appearance. Today, questions of how to manage VCs arise more and more often. Nevertheless, until today issues concerning planning and control have rarely been discussed. One traditional and major element of a planning and control system is the cost accounting system. As will be shown, multiple questions regarding cost accounting for virtual Web organizations come up theoretically as well as in practice.

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