Quality Management and Accounting in Service Industries : A New Model of Quality Cost Calculation
The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiv...
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| Autor*in: |
Sadkowski, Wojciech [verfasserIn] Jedynak, Piotr [verfasserIn] |
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| Format: |
E-Book |
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| Sprache: |
Unbestimmt |
| Erschienen: |
Erscheinungsort nicht ermittelbar: Taylor & Francis ; 2022 |
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| Rechteinformationen: |
Open Access Creative Commons ; by-nc-nd/4.0 |
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| Schlagwörter: |
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| Umfang: |
1 Online-Ressource (208 p.) |
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| Reihe: |
Routledge Studies in Accounting |
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| Links: | |
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| ISBN: |
978-1-003-27502-2 978-1-000-61083-3 978-1-032-22984-3 978-1-032-22981-2 |
| Katalog-ID: |
1832316513 |
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| 100 | 1 | |a Sadkowski, Wojciech |e verfasserin |4 aut | |
| 245 | 1 | 0 | |a Quality Management and Accounting in Service Industries |b A New Model of Quality Cost Calculation |
| 264 | 1 | |a [Erscheinungsort nicht ermittelbar] |b Taylor & Francis |c 2022 | |
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| 520 | |a The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master's and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management | ||
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9781003275022 978-1-003-27502-2 9781000610833 978-1-000-61083-3 9781032229843 978-1-032-22984-3 9781032229812 978-1-032-22981-2 20.500.12854/81632 hdl (DE-627)1832316513 (DE-599)KEP083878440 (OCoLC)1366221618 (DOAB)81632 (EBP)083878440 DE-627 ger DE-627 rda und KFC bicssc KFCM bicssc Sadkowski, Wojciech verfasserin aut Quality Management and Accounting in Service Industries A New Model of Quality Cost Calculation [Erscheinungsort nicht ermittelbar] Taylor & Francis 2022 1 Online-Ressource (208 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Routledge Studies in Accounting Open Access Unrestricted online access star The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master's and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management Creative Commons by-nc-nd/4.0 cc English Accounting Management accounting & bookkeeping Jedynak, Piotr verfasserin aut https://directory.doabooks.org/handle/20.500.12854/81632 X:DOAB Verlag kostenfrei ZDB-94-OAB GBV_ILN_11 ISIL_DE-1a SYSFLAG_1 GBV_KXP GBV_ILN_20 ISIL_DE-84 GBV_ILN_22 ISIL_DE-18 GBV_ILN_23 ISIL_DE-830 GBV_ILN_24 ISIL_DE-8 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_60 ISIL_DE-705 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_90 ISIL_DE-Hil2 GBV_ILN_91 ISIL_DE-HIL3 GBV_ILN_92 ISIL_DE-33 GBV_ILN_95 ISIL_DE-542 GBV_ILN_105 ISIL_DE-841 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_130 ISIL_DE-700 GBV_ILN_131 ISIL_DE-Va1 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_285 ISIL_DE-517 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_635 ISIL_DE-B2138 GBV_ILN_808 GBV_ILN_2011 ISIL_DE-16 GBV_ILN_2014 ISIL_DE-90 GBV_ILN_2018 ISIL_DE-31 GBV_ILN_2034 ISIL_DE-Rt2 GBV_ILN_2037 ISIL_DE-747 GBV_ILN_2050 ISIL_DE-Zi4 GBV_ILN_2108 ISIL_DE-991 GBV_ILN_2403 ISIL_DE-LFER BO 11 01 0001 425862957X 00 5:LIZFREI --%%-- --%%-- --%%-- k 01-02-23 20 01 0084 4259777351 OLR-DOAB z 01-02-23 22 01 0018 4258953806 OLR-ZDB-94-OAB DOAB Directory of Open Access Books zu 01-02-23 23 01 0830 4259439669 olr-doab f z 01-02-23 24 01 0008 4260427075 OLR-doab z 01-02-23 30 01 0104 4259938770 OLR-OAB Open Access, Directory of Open Access Books (DOAB) z 01-02-23 31 01 0027 4259114352 OLR-DOAB z 01-02-23 39 01 0547 4260101331 OLR-ZDB-94-OAB ke 01-02-23 40 01 0007 425879323X OLR-DOAB xsn 01-02-23 60 01 0705 427655098X OPENAccess Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots. Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung z 25-02-23 63 01 3401 4261115476 E-Books LF GBV-DOAB z 01-02-23 65 01 0003 4261316390 OLR-DOAB Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden! z 01-02-23 70 01 0089 4259275372 OLR-DOAB-OA DOAB Directory of Open Access Books z 01-02-23 72 01 0035 4256478191 OLR-ZDB-94-OAB DOAB Directory of Open Access Books z 31-01-23 90 01 3090 4260263420 OLR-HILoapen z 01-02-23 91 01 3091 4256817492 OLR-DOAB DOAB Directory of Open Access Books z 01-02-23 92 01 0033 4258306150 OLR-Open Access DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich. z 01-02-23 95 01 3095 4342952319 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 24-06-23 105 01 0841 4261663627 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 110 01 3110 4260614177 OLR-DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Open Access z 01-02-23 130 01 0700 4260779818 OLR-DOAB z 01-02-23 131 01 3131 4466914028 OLR-OA-DOAB Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 24-01-24 132 01 0959 4256228969 OLR-OAB Open Access x 31-01-23 136 01 3526 4258089729 OLR-DOAB z 01-02-23 147 01 3528 4261489201 OLR-DOAB frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 161 01 0960 4255837058 OLR-DOAB DOAB Directory of Open Access Books z 31-01-23 213 01 0551 425751146X OLR-DOAB DOAB Directory of Open Access Books z 01-02-23 230 01 0552 4257729600 OLR-DOAB DOAB Directory of Open Access Books z 01-02-23 283 01 3283 4258466867 Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 285 01 0517 4260946293 OLR-DOAB z 01-02-23 293 01 3293 4256068317 OLR-DOAB DOAB Directory of Open Access Books z 31-01-23 370 01 4370 4257159839 OLR-FREE Kostenloser Zugriff z 01-02-23 635 01 3635 4510830424 OLR-DOAB Open Access. Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. 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9781003275022 978-1-003-27502-2 9781000610833 978-1-000-61083-3 9781032229843 978-1-032-22984-3 9781032229812 978-1-032-22981-2 20.500.12854/81632 hdl (DE-627)1832316513 (DE-599)KEP083878440 (OCoLC)1366221618 (DOAB)81632 (EBP)083878440 DE-627 ger DE-627 rda und KFC bicssc KFCM bicssc Sadkowski, Wojciech verfasserin aut Quality Management and Accounting in Service Industries A New Model of Quality Cost Calculation [Erscheinungsort nicht ermittelbar] Taylor & Francis 2022 1 Online-Ressource (208 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Routledge Studies in Accounting Open Access Unrestricted online access star The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master's and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management Creative Commons by-nc-nd/4.0 cc English Accounting Management accounting & bookkeeping Jedynak, Piotr verfasserin aut https://directory.doabooks.org/handle/20.500.12854/81632 X:DOAB Verlag kostenfrei ZDB-94-OAB GBV_ILN_11 ISIL_DE-1a SYSFLAG_1 GBV_KXP GBV_ILN_20 ISIL_DE-84 GBV_ILN_22 ISIL_DE-18 GBV_ILN_23 ISIL_DE-830 GBV_ILN_24 ISIL_DE-8 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_60 ISIL_DE-705 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_90 ISIL_DE-Hil2 GBV_ILN_91 ISIL_DE-HIL3 GBV_ILN_92 ISIL_DE-33 GBV_ILN_95 ISIL_DE-542 GBV_ILN_105 ISIL_DE-841 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_130 ISIL_DE-700 GBV_ILN_131 ISIL_DE-Va1 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_285 ISIL_DE-517 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_635 ISIL_DE-B2138 GBV_ILN_808 GBV_ILN_2011 ISIL_DE-16 GBV_ILN_2014 ISIL_DE-90 GBV_ILN_2018 ISIL_DE-31 GBV_ILN_2034 ISIL_DE-Rt2 GBV_ILN_2037 ISIL_DE-747 GBV_ILN_2050 ISIL_DE-Zi4 GBV_ILN_2108 ISIL_DE-991 GBV_ILN_2403 ISIL_DE-LFER BO 11 01 0001 425862957X 00 5:LIZFREI --%%-- --%%-- --%%-- k 01-02-23 20 01 0084 4259777351 OLR-DOAB z 01-02-23 22 01 0018 4258953806 OLR-ZDB-94-OAB DOAB Directory of Open Access Books zu 01-02-23 23 01 0830 4259439669 olr-doab f z 01-02-23 24 01 0008 4260427075 OLR-doab z 01-02-23 30 01 0104 4259938770 OLR-OAB Open Access, Directory of Open Access Books (DOAB) z 01-02-23 31 01 0027 4259114352 OLR-DOAB z 01-02-23 39 01 0547 4260101331 OLR-ZDB-94-OAB ke 01-02-23 40 01 0007 425879323X OLR-DOAB xsn 01-02-23 60 01 0705 427655098X OPENAccess Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots. Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung z 25-02-23 63 01 3401 4261115476 E-Books LF GBV-DOAB z 01-02-23 65 01 0003 4261316390 OLR-DOAB Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden! z 01-02-23 70 01 0089 4259275372 OLR-DOAB-OA DOAB Directory of Open Access Books z 01-02-23 72 01 0035 4256478191 OLR-ZDB-94-OAB DOAB Directory of Open Access Books z 31-01-23 90 01 3090 4260263420 OLR-HILoapen z 01-02-23 91 01 3091 4256817492 OLR-DOAB DOAB Directory of Open Access Books z 01-02-23 92 01 0033 4258306150 OLR-Open Access DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich. z 01-02-23 95 01 3095 4342952319 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 24-06-23 105 01 0841 4261663627 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 110 01 3110 4260614177 OLR-DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Open Access z 01-02-23 130 01 0700 4260779818 OLR-DOAB z 01-02-23 131 01 3131 4466914028 OLR-OA-DOAB Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 24-01-24 132 01 0959 4256228969 OLR-OAB Open Access x 31-01-23 136 01 3526 4258089729 OLR-DOAB z 01-02-23 147 01 3528 4261489201 OLR-DOAB frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 161 01 0960 4255837058 OLR-DOAB DOAB Directory of Open Access Books z 31-01-23 213 01 0551 425751146X OLR-DOAB DOAB Directory of Open Access Books z 01-02-23 230 01 0552 4257729600 OLR-DOAB DOAB Directory of Open Access Books z 01-02-23 283 01 3283 4258466867 Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 285 01 0517 4260946293 OLR-DOAB z 01-02-23 293 01 3293 4256068317 OLR-DOAB DOAB Directory of Open Access Books z 31-01-23 370 01 4370 4257159839 OLR-FREE Kostenloser Zugriff z 01-02-23 635 01 3635 4510830424 OLR-DOAB Open Access. Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 11-04-24 808 01 4808 4259616269 OLR-DOAB DOAB Directory of Open Access Books zg 01-02-23 2011 01 DE-16 4253280099 00 --%%-- --%%-- --%%-- --%%-- l01 28-01-23 2014 01 DE-90 4253896715 00 --%%-- --%%-- --%%-- --%%-- l01 28-01-23 2018 01 DE-31 4253280110 00 --%%-- --%%-- --%%-- n Der Zugriff ist kostenfrei möglich. l01 28-01-23 2034 01 DE-Rt2 4253280137 00 --%%-- eBook n n frei zugänglich l01 28-01-23 2037 01 DE-747 4344021150 00 --%%-- eBook OAPEN Foundation OpenAccess --%%-- n Im Internet frei verfügbar l01 27-06-23 2050 01 DE-Zi4 4253896723 00 --%%-- --%%-- --%%-- n Elektronischer Volltext - Open Access l01 28-01-23 2108 01 DE-991 4253280153 00 --%%-- eBook DOAB --%%-- n Elektronischer Volltext - Campuslizenz l01 28-01-23 2403 01 DE-LFER 4253896731 00 --%%-- --%%-- n --%%-- l01 28-01-23 20 01 0084 https://directory.doabooks.org/handle/20.500.12854/81632 22 01 0018 Volltextzugang https://directory.doabooks.org/handle/20.500.12854/81632 23 01 0830 https://directory.doabooks.org/handle/20.500.12854/81632 24 01 0008 https://directory.doabooks.org/handle/20.500.12854/81632 30 01 0104 https://directory.doabooks.org/handle/20.500.12854/81632 31 01 0027 https://directory.doabooks.org/handle/20.500.12854/81632 40 01 0007 Volltext, Open Access https://directory.doabooks.org/handle/20.500.12854/81632 60 01 0705 https://directory.doabooks.org/handle/20.500.12854/81632 63 01 3401 E-Book https://directory.doabooks.org/handle/20.500.12854/81632 65 01 0003 Open Access https://directory.doabooks.org/handle/20.500.12854/81632 65 01 0003 Dieser Titel ist Teil einer Datenbank http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=11367&bib_id=ulb_hal 70 01 0089 https://directory.doabooks.org/handle/20.500.12854/81632 72 01 0035 https://directory.doabooks.org/handle/20.500.12854/81632 90 01 3090 https://directory.doabooks.org/handle/20.500.12854/81632 91 01 3091 https://directory.doabooks.org/handle/20.500.12854/81632 92 01 0033 https://directory.doabooks.org/handle/20.500.12854/81632 95 01 3095 https://directory.doabooks.org/handle/20.500.12854/81632 105 01 0841 https://directory.doabooks.org/handle/20.500.12854/81632 110 01 3110 Open Access https://directory.doabooks.org/handle/20.500.12854/81632 130 01 0700 Open Access https://directory.doabooks.org/handle/20.500.12854/81632 131 01 3131 https://directory.doabooks.org/handle/20.500.12854/81632 132 01 0959 https://directory.doabooks.org/handle/20.500.12854/81632 136 01 3526 Open Access https://directory.doabooks.org/handle/20.500.12854/81632 147 01 3528 https://directory.doabooks.org/handle/20.500.12854/81632 161 01 0960 https://directory.doabooks.org/handle/20.500.12854/81632 LF 213 01 0551 https://directory.doabooks.org/handle/20.500.12854/81632 230 01 0552 https://directory.doabooks.org/handle/20.500.12854/81632 283 01 3283 https://directory.doabooks.org/handle/20.500.12854/81632 285 01 0517 Open Access https://directory.doabooks.org/handle/20.500.12854/81632 293 01 3293 https://directory.doabooks.org/handle/20.500.12854/81632 LF 370 01 4370 https://directory.doabooks.org/handle/20.500.12854/81632 635 01 3635 https://directory.doabooks.org/handle/20.500.12854/81632 808 01 4808 Volltextzugang https://directory.doabooks.org/handle/20.500.12854/81632 2011 01 DE-16 https://directory.doabooks.org/handle/20.500.12854/81632 2014 01 DE-90 Volltext frei verfügbar https://directory.doabooks.org/handle/20.500.12854/81632 2034 01 DE-Rt2 https://directory.doabooks.org/handle/20.500.12854/81632 2037 01 DE-747 https://directory.doabooks.org/handle/20.500.12854/81632 2050 01 DE-Zi4 https://directory.doabooks.org/handle/20.500.12854/81632 2108 01 DE-991 https://directory.doabooks.org/handle/20.500.12854/81632 2403 01 DE-LFER https://directory.doabooks.org/handle/20.500.12854/81632 31 01 0027 00 E-Book Open Access 132 01 0959 00 EBooks DOAB Open Access 20 01 0084 OLR-DOAB 22 01 0018 OLR-ZDB-94-OAB 23 01 0830 olr-doab 24 01 0008 OLR-doab 24 01 0008 olr-frei 30 01 0104 OLR-OAB 31 01 0027 OLR-DOAB 39 01 0547 OLR-ZDB-94-OAB 39 01 0547 LF 40 01 0007 OLR-DOAB 60 01 0705 OPENAccess 63 01 3401 E-Books LF GBV-DOAB 65 01 0003 OLR-DOAB 70 01 0089 OLR-DOAB-OA 72 01 0035 OLR-ZDB-94-OAB 90 01 3090 OLR-HILoapen 91 01 3091 OLR-DOAB 92 01 0033 OLR-Open Access DOAB 95 01 3095 OLR-OAB 105 01 0841 OLR-OAB 110 01 3110 OLR-DOAB 130 01 0700 OLR-DOAB 131 01 3131 OLR-OA-DOAB 132 01 0959 OLR-OAB 136 01 3526 OLR-DOAB 147 01 3528 OLR-DOAB 161 01 0960 OLR-DOAB 213 01 0551 OLR-DOAB 230 01 0552 OLR-DOAB 285 01 0517 OLR-DOAB 293 01 3293 OLR-DOAB 370 01 4370 OLR-FREE 370 01 4370 olr-ebook ZDB-94-OAB 635 01 3635 OLR-DOAB 808 01 4808 OLR-DOAB |
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9781003275022 978-1-003-27502-2 9781000610833 978-1-000-61083-3 9781032229843 978-1-032-22984-3 9781032229812 978-1-032-22981-2 20.500.12854/81632 hdl (DE-627)1832316513 (DE-599)KEP083878440 (OCoLC)1366221618 (DOAB)81632 (EBP)083878440 DE-627 ger DE-627 rda und KFC bicssc KFCM bicssc Sadkowski, Wojciech verfasserin aut Quality Management and Accounting in Service Industries A New Model of Quality Cost Calculation [Erscheinungsort nicht ermittelbar] Taylor & Francis 2022 1 Online-Ressource (208 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Routledge Studies in Accounting Open Access Unrestricted online access star The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master's and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management Creative Commons by-nc-nd/4.0 cc English Accounting Management accounting & bookkeeping Jedynak, Piotr verfasserin aut https://directory.doabooks.org/handle/20.500.12854/81632 X:DOAB Verlag kostenfrei ZDB-94-OAB GBV_ILN_11 ISIL_DE-1a SYSFLAG_1 GBV_KXP GBV_ILN_20 ISIL_DE-84 GBV_ILN_22 ISIL_DE-18 GBV_ILN_23 ISIL_DE-830 GBV_ILN_24 ISIL_DE-8 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_60 ISIL_DE-705 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_90 ISIL_DE-Hil2 GBV_ILN_91 ISIL_DE-HIL3 GBV_ILN_92 ISIL_DE-33 GBV_ILN_95 ISIL_DE-542 GBV_ILN_105 ISIL_DE-841 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_130 ISIL_DE-700 GBV_ILN_131 ISIL_DE-Va1 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_285 ISIL_DE-517 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_635 ISIL_DE-B2138 GBV_ILN_808 GBV_ILN_2011 ISIL_DE-16 GBV_ILN_2014 ISIL_DE-90 GBV_ILN_2018 ISIL_DE-31 GBV_ILN_2034 ISIL_DE-Rt2 GBV_ILN_2037 ISIL_DE-747 GBV_ILN_2050 ISIL_DE-Zi4 GBV_ILN_2108 ISIL_DE-991 GBV_ILN_2403 ISIL_DE-LFER BO 11 01 0001 425862957X 00 5:LIZFREI --%%-- --%%-- --%%-- k 01-02-23 20 01 0084 4259777351 OLR-DOAB z 01-02-23 22 01 0018 4258953806 OLR-ZDB-94-OAB DOAB Directory of Open Access Books zu 01-02-23 23 01 0830 4259439669 olr-doab f z 01-02-23 24 01 0008 4260427075 OLR-doab z 01-02-23 30 01 0104 4259938770 OLR-OAB Open Access, Directory of Open Access Books (DOAB) z 01-02-23 31 01 0027 4259114352 OLR-DOAB z 01-02-23 39 01 0547 4260101331 OLR-ZDB-94-OAB ke 01-02-23 40 01 0007 425879323X OLR-DOAB xsn 01-02-23 60 01 0705 427655098X OPENAccess Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots. 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Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich. z 01-02-23 95 01 3095 4342952319 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 24-06-23 105 01 0841 4261663627 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 110 01 3110 4260614177 OLR-DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. 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Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 285 01 0517 4260946293 OLR-DOAB z 01-02-23 293 01 3293 4256068317 OLR-DOAB DOAB Directory of Open Access Books z 31-01-23 370 01 4370 4257159839 OLR-FREE Kostenloser Zugriff z 01-02-23 635 01 3635 4510830424 OLR-DOAB Open Access. Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. 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| allfieldsGer |
9781003275022 978-1-003-27502-2 9781000610833 978-1-000-61083-3 9781032229843 978-1-032-22984-3 9781032229812 978-1-032-22981-2 20.500.12854/81632 hdl (DE-627)1832316513 (DE-599)KEP083878440 (OCoLC)1366221618 (DOAB)81632 (EBP)083878440 DE-627 ger DE-627 rda und KFC bicssc KFCM bicssc Sadkowski, Wojciech verfasserin aut Quality Management and Accounting in Service Industries A New Model of Quality Cost Calculation [Erscheinungsort nicht ermittelbar] Taylor & Francis 2022 1 Online-Ressource (208 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Routledge Studies in Accounting Open Access Unrestricted online access star The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master's and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management Creative Commons by-nc-nd/4.0 cc English Accounting Management accounting & bookkeeping Jedynak, Piotr verfasserin aut https://directory.doabooks.org/handle/20.500.12854/81632 X:DOAB Verlag kostenfrei ZDB-94-OAB GBV_ILN_11 ISIL_DE-1a SYSFLAG_1 GBV_KXP GBV_ILN_20 ISIL_DE-84 GBV_ILN_22 ISIL_DE-18 GBV_ILN_23 ISIL_DE-830 GBV_ILN_24 ISIL_DE-8 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_60 ISIL_DE-705 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_90 ISIL_DE-Hil2 GBV_ILN_91 ISIL_DE-HIL3 GBV_ILN_92 ISIL_DE-33 GBV_ILN_95 ISIL_DE-542 GBV_ILN_105 ISIL_DE-841 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_130 ISIL_DE-700 GBV_ILN_131 ISIL_DE-Va1 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_285 ISIL_DE-517 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_635 ISIL_DE-B2138 GBV_ILN_808 GBV_ILN_2011 ISIL_DE-16 GBV_ILN_2014 ISIL_DE-90 GBV_ILN_2018 ISIL_DE-31 GBV_ILN_2034 ISIL_DE-Rt2 GBV_ILN_2037 ISIL_DE-747 GBV_ILN_2050 ISIL_DE-Zi4 GBV_ILN_2108 ISIL_DE-991 GBV_ILN_2403 ISIL_DE-LFER BO 11 01 0001 425862957X 00 5:LIZFREI --%%-- --%%-- --%%-- k 01-02-23 20 01 0084 4259777351 OLR-DOAB z 01-02-23 22 01 0018 4258953806 OLR-ZDB-94-OAB DOAB Directory of Open Access Books zu 01-02-23 23 01 0830 4259439669 olr-doab f z 01-02-23 24 01 0008 4260427075 OLR-doab z 01-02-23 30 01 0104 4259938770 OLR-OAB Open Access, Directory of Open Access Books (DOAB) z 01-02-23 31 01 0027 4259114352 OLR-DOAB z 01-02-23 39 01 0547 4260101331 OLR-ZDB-94-OAB ke 01-02-23 40 01 0007 425879323X OLR-DOAB xsn 01-02-23 60 01 0705 427655098X OPENAccess Vervielfältigungen (z.B. 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9781003275022 978-1-003-27502-2 9781000610833 978-1-000-61083-3 9781032229843 978-1-032-22984-3 9781032229812 978-1-032-22981-2 20.500.12854/81632 hdl (DE-627)1832316513 (DE-599)KEP083878440 (OCoLC)1366221618 (DOAB)81632 (EBP)083878440 DE-627 ger DE-627 rda und KFC bicssc KFCM bicssc Sadkowski, Wojciech verfasserin aut Quality Management and Accounting in Service Industries A New Model of Quality Cost Calculation [Erscheinungsort nicht ermittelbar] Taylor & Francis 2022 1 Online-Ressource (208 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Routledge Studies in Accounting Open Access Unrestricted online access star The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master's and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management Creative Commons by-nc-nd/4.0 cc English Accounting Management accounting & bookkeeping Jedynak, Piotr verfasserin aut https://directory.doabooks.org/handle/20.500.12854/81632 X:DOAB Verlag kostenfrei ZDB-94-OAB GBV_ILN_11 ISIL_DE-1a SYSFLAG_1 GBV_KXP GBV_ILN_20 ISIL_DE-84 GBV_ILN_22 ISIL_DE-18 GBV_ILN_23 ISIL_DE-830 GBV_ILN_24 ISIL_DE-8 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_60 ISIL_DE-705 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_90 ISIL_DE-Hil2 GBV_ILN_91 ISIL_DE-HIL3 GBV_ILN_92 ISIL_DE-33 GBV_ILN_95 ISIL_DE-542 GBV_ILN_105 ISIL_DE-841 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_130 ISIL_DE-700 GBV_ILN_131 ISIL_DE-Va1 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_285 ISIL_DE-517 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_635 ISIL_DE-B2138 GBV_ILN_808 GBV_ILN_2011 ISIL_DE-16 GBV_ILN_2014 ISIL_DE-90 GBV_ILN_2018 ISIL_DE-31 GBV_ILN_2034 ISIL_DE-Rt2 GBV_ILN_2037 ISIL_DE-747 GBV_ILN_2050 ISIL_DE-Zi4 GBV_ILN_2108 ISIL_DE-991 GBV_ILN_2403 ISIL_DE-LFER BO 11 01 0001 425862957X 00 5:LIZFREI --%%-- --%%-- --%%-- k 01-02-23 20 01 0084 4259777351 OLR-DOAB z 01-02-23 22 01 0018 4258953806 OLR-ZDB-94-OAB DOAB Directory of Open Access Books zu 01-02-23 23 01 0830 4259439669 olr-doab f z 01-02-23 24 01 0008 4260427075 OLR-doab z 01-02-23 30 01 0104 4259938770 OLR-OAB Open Access, Directory of Open Access Books (DOAB) z 01-02-23 31 01 0027 4259114352 OLR-DOAB z 01-02-23 39 01 0547 4260101331 OLR-ZDB-94-OAB ke 01-02-23 40 01 0007 425879323X OLR-DOAB xsn 01-02-23 60 01 0705 427655098X OPENAccess Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots. Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung z 25-02-23 63 01 3401 4261115476 E-Books LF GBV-DOAB z 01-02-23 65 01 0003 4261316390 OLR-DOAB Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden! z 01-02-23 70 01 0089 4259275372 OLR-DOAB-OA DOAB Directory of Open Access Books z 01-02-23 72 01 0035 4256478191 OLR-ZDB-94-OAB DOAB Directory of Open Access Books z 31-01-23 90 01 3090 4260263420 OLR-HILoapen z 01-02-23 91 01 3091 4256817492 OLR-DOAB DOAB Directory of Open Access Books z 01-02-23 92 01 0033 4258306150 OLR-Open Access DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich. z 01-02-23 95 01 3095 4342952319 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 24-06-23 105 01 0841 4261663627 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 110 01 3110 4260614177 OLR-DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Open Access z 01-02-23 130 01 0700 4260779818 OLR-DOAB z 01-02-23 131 01 3131 4466914028 OLR-OA-DOAB Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 24-01-24 132 01 0959 4256228969 OLR-OAB Open Access x 31-01-23 136 01 3526 4258089729 OLR-DOAB z 01-02-23 147 01 3528 4261489201 OLR-DOAB frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 161 01 0960 4255837058 OLR-DOAB DOAB Directory of Open Access Books z 31-01-23 213 01 0551 425751146X OLR-DOAB DOAB Directory of Open Access Books z 01-02-23 230 01 0552 4257729600 OLR-DOAB DOAB Directory of Open Access Books z 01-02-23 283 01 3283 4258466867 Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 01-02-23 285 01 0517 4260946293 OLR-DOAB z 01-02-23 293 01 3293 4256068317 OLR-DOAB DOAB Directory of Open Access Books z 31-01-23 370 01 4370 4257159839 OLR-FREE Kostenloser Zugriff z 01-02-23 635 01 3635 4510830424 OLR-DOAB Open Access. Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. 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"><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="b">4258953806</subfield><subfield code="h">OLR-ZDB-94-OAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">zu</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="b">4259439669</subfield><subfield code="h">olr-doab</subfield><subfield code="u">f</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">24</subfield><subfield code="1">01</subfield><subfield code="x">0008</subfield><subfield code="b">4260427075</subfield><subfield code="h">OLR-doab</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="b">4259938770</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Open Access, Directory of Open Access Books (DOAB)</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="b">4259114352</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">39</subfield><subfield code="1">01</subfield><subfield code="x">0547</subfield><subfield code="b">4260101331</subfield><subfield code="h">OLR-ZDB-94-OAB</subfield><subfield code="y">ke</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="b">425879323X</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">xsn</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">60</subfield><subfield code="1">01</subfield><subfield code="x">0705</subfield><subfield code="b">427655098X</subfield><subfield code="h">OPENAccess</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots.</subfield><subfield code="k">Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung</subfield><subfield code="y">z</subfield><subfield code="z">25-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="b">4261115476</subfield><subfield code="h">E-Books LF GBV-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="b">4261316390</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden!</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="b">4259275372</subfield><subfield code="h">OLR-DOAB-OA</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="b">4256478191</subfield><subfield code="h">OLR-ZDB-94-OAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">31-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">90</subfield><subfield code="1">01</subfield><subfield code="x">3090</subfield><subfield code="b">4260263420</subfield><subfield code="h">OLR-HILoapen</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">91</subfield><subfield code="1">01</subfield><subfield code="x">3091</subfield><subfield code="b">4256817492</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">92</subfield><subfield code="1">01</subfield><subfield code="x">0033</subfield><subfield code="b">4258306150</subfield><subfield code="h">OLR-Open Access DOAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich.</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="b">4342952319</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">24-06-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">105</subfield><subfield code="1">01</subfield><subfield code="x">0841</subfield><subfield code="b">4261663627</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="b">4260614177</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="k">Open Access</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">130</subfield><subfield code="1">01</subfield><subfield code="x">0700</subfield><subfield code="b">4260779818</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">131</subfield><subfield code="1">01</subfield><subfield code="x">3131</subfield><subfield code="b">4466914028</subfield><subfield code="h">OLR-OA-DOAB</subfield><subfield code="k">Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers.</subfield><subfield code="y">z</subfield><subfield code="z">24-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="b">4256228969</subfield><subfield code="h">OLR-OAB</subfield><subfield code="u">Open Access</subfield><subfield code="y">x</subfield><subfield code="z">31-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="b">4258089729</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="b">4261489201</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="b">4255837058</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">31-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="b">425751146X</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="b">4257729600</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="b">4258466867</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">285</subfield><subfield code="1">01</subfield><subfield code="x">0517</subfield><subfield code="b">4260946293</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="b">4256068317</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">31-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="b">4257159839</subfield><subfield code="h">OLR-FREE</subfield><subfield code="k">Kostenloser Zugriff</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">635</subfield><subfield code="1">01</subfield><subfield code="x">3635</subfield><subfield code="b">4510830424</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Open Access. Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">11-04-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="b">4259616269</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">zg</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2011</subfield><subfield code="1">01</subfield><subfield code="x">DE-16</subfield><subfield code="b">4253280099</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2014</subfield><subfield code="1">01</subfield><subfield code="x">DE-90</subfield><subfield code="b">4253896715</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2018</subfield><subfield code="1">01</subfield><subfield code="x">DE-31</subfield><subfield code="b">4253280110</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Der Zugriff ist kostenfrei möglich.</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2034</subfield><subfield code="1">01</subfield><subfield code="x">DE-Rt2</subfield><subfield code="b">4253280137</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook</subfield><subfield code="e">n</subfield><subfield code="j">n</subfield><subfield code="k">frei zugänglich</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2037</subfield><subfield code="1">01</subfield><subfield code="x">DE-747</subfield><subfield code="b">4344021150</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook OAPEN Foundation OpenAccess</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Im Internet frei verfügbar</subfield><subfield code="y">l01</subfield><subfield code="z">27-06-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2050</subfield><subfield code="1">01</subfield><subfield code="x">DE-Zi4</subfield><subfield code="b">4253896723</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Elektronischer Volltext - Open Access</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2108</subfield><subfield code="1">01</subfield><subfield code="x">DE-991</subfield><subfield code="b">4253280153</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook DOAB</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Elektronischer Volltext - Campuslizenz</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4253896731</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">20</subfield><subfield code="1">01</subfield><subfield code="x">0084</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/81632</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="y">Volltextzugang</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/81632</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/81632</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">24</subfield><subfield code="1">01</subfield><subfield code="x">0008</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/81632</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/81632</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/81632</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield 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Quality Management and Accounting in Service Industries A New Model of Quality Cost Calculation |
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Sadkowski, Wojciech |
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Quality Management and Accounting in Service Industries A New Model of Quality Cost Calculation |
| abstract |
The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master's and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management |
| abstractGer |
The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master's and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management |
| abstract_unstemmed |
The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master's and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management |
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Quality Management and Accounting in Service Industries |
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code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-LFER</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">BO</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">11</subfield><subfield code="1">01</subfield><subfield code="x">0001</subfield><subfield code="b">425862957X</subfield><subfield code="c">00</subfield><subfield code="f">5:LIZFREI</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">--%%--</subfield><subfield code="y">k</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">20</subfield><subfield code="1">01</subfield><subfield code="x">0084</subfield><subfield code="b">4259777351</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="b">4258953806</subfield><subfield code="h">OLR-ZDB-94-OAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">zu</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="b">4259439669</subfield><subfield code="h">olr-doab</subfield><subfield code="u">f</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">24</subfield><subfield code="1">01</subfield><subfield code="x">0008</subfield><subfield code="b">4260427075</subfield><subfield code="h">OLR-doab</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="b">4259938770</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Open Access, Directory of Open Access Books (DOAB)</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="b">4259114352</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">39</subfield><subfield code="1">01</subfield><subfield code="x">0547</subfield><subfield code="b">4260101331</subfield><subfield code="h">OLR-ZDB-94-OAB</subfield><subfield code="y">ke</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="b">425879323X</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">xsn</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">60</subfield><subfield code="1">01</subfield><subfield code="x">0705</subfield><subfield code="b">427655098X</subfield><subfield code="h">OPENAccess</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots.</subfield><subfield code="k">Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung</subfield><subfield code="y">z</subfield><subfield code="z">25-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="b">4261115476</subfield><subfield code="h">E-Books LF GBV-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="b">4261316390</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden!</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="b">4259275372</subfield><subfield code="h">OLR-DOAB-OA</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="b">4256478191</subfield><subfield code="h">OLR-ZDB-94-OAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">31-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">90</subfield><subfield code="1">01</subfield><subfield code="x">3090</subfield><subfield code="b">4260263420</subfield><subfield code="h">OLR-HILoapen</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">91</subfield><subfield code="1">01</subfield><subfield code="x">3091</subfield><subfield code="b">4256817492</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">92</subfield><subfield code="1">01</subfield><subfield code="x">0033</subfield><subfield code="b">4258306150</subfield><subfield code="h">OLR-Open Access DOAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich.</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="b">4342952319</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">24-06-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">105</subfield><subfield code="1">01</subfield><subfield code="x">0841</subfield><subfield code="b">4261663627</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="b">4260614177</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="k">Open Access</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">130</subfield><subfield code="1">01</subfield><subfield code="x">0700</subfield><subfield code="b">4260779818</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">131</subfield><subfield code="1">01</subfield><subfield code="x">3131</subfield><subfield code="b">4466914028</subfield><subfield code="h">OLR-OA-DOAB</subfield><subfield code="k">Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers.</subfield><subfield code="y">z</subfield><subfield code="z">24-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="b">4256228969</subfield><subfield code="h">OLR-OAB</subfield><subfield code="u">Open Access</subfield><subfield code="y">x</subfield><subfield code="z">31-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="b">4258089729</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="b">4261489201</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="b">4255837058</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">31-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="b">425751146X</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="b">4257729600</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="b">4258466867</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">285</subfield><subfield code="1">01</subfield><subfield code="x">0517</subfield><subfield code="b">4260946293</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="b">4256068317</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">31-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="b">4257159839</subfield><subfield code="h">OLR-FREE</subfield><subfield code="k">Kostenloser Zugriff</subfield><subfield code="y">z</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">635</subfield><subfield code="1">01</subfield><subfield code="x">3635</subfield><subfield code="b">4510830424</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Open Access. Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">11-04-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="b">4259616269</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">zg</subfield><subfield code="z">01-02-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2011</subfield><subfield code="1">01</subfield><subfield code="x">DE-16</subfield><subfield code="b">4253280099</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2014</subfield><subfield code="1">01</subfield><subfield code="x">DE-90</subfield><subfield code="b">4253896715</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2018</subfield><subfield code="1">01</subfield><subfield code="x">DE-31</subfield><subfield code="b">4253280110</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Der Zugriff ist kostenfrei möglich.</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2034</subfield><subfield code="1">01</subfield><subfield code="x">DE-Rt2</subfield><subfield code="b">4253280137</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook</subfield><subfield code="e">n</subfield><subfield code="j">n</subfield><subfield code="k">frei zugänglich</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2037</subfield><subfield code="1">01</subfield><subfield code="x">DE-747</subfield><subfield code="b">4344021150</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook OAPEN Foundation OpenAccess</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Im Internet frei verfügbar</subfield><subfield code="y">l01</subfield><subfield code="z">27-06-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2050</subfield><subfield code="1">01</subfield><subfield code="x">DE-Zi4</subfield><subfield code="b">4253896723</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Elektronischer Volltext - Open Access</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2108</subfield><subfield code="1">01</subfield><subfield code="x">DE-991</subfield><subfield code="b">4253280153</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook DOAB</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Elektronischer Volltext - Campuslizenz</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4253896731</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">28-01-23</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">20</subfield><subfield code="1">01</subfield><subfield code="x">0084</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/81632</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="y">Volltextzugang</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/81632</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield 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