{"id":92271,"date":"2015-08-15T12:00:00","date_gmt":"2015-08-15T12:00:00","guid":{"rendered":"https:\/\/industry-science.com\/artikel\/management-accounting-for-shared-resources\/"},"modified":"2015-08-15T12:00:00","modified_gmt":"2015-08-15T12:00:00","slug":"management-accounting-for-shared-resources","status":"publish","type":"article","link":"https:\/\/industry-science.com\/en\/articles\/management-accounting-for-shared-resources\/","title":{"rendered":"Management Accounting for Shared Resources"},"content":{"rendered":"<p><!-- GITO PUB shortened content start --><\/p>\n<div class=\"gito-pub-frontend-post-protected\"><\/div>\n<p><!-- GITO PUB shortened content end --><\/p>\n<div style=\"display:block;text-align:center !important;margin:30px 0;\">\n<div style=\"display:inline-block;border:1px solid #555;padding:10px;max-width:600px;text-align:left;\">\n<h2 class=\"gito-pub-download-section\"><center>Access limited<\/center><\/h2>\n<p>You are currently <strong>not logged in \/ not yet registered<\/strong>.<\/p>\n<p>In order to download the desired file(s), you must be logged in and have an appropriate inclusive subscription. 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Within the EU the consumption of environmental resources is covered by regulatory constraints. Resulting consequences lead to new strategic and operational challenges for the controlling. The new regulations have an impact on several company levels and will be discussed in the following.<\/p>\n","protected":false},"featured_media":97101,"menu_order":0,"template":"","categories":[],"tags":[68931,75075,75074,75076,75072],"product_cat":[3300],"topic":[],"technology":[],"knowhow":[],"industry":[],"writer":[82506,82507],"content-type":[],"potential":[67658],"solution":[],"glossary":[],"class_list":{"0":"post-92271","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"tag-controlling","7":"tag-environmental-resources","8":"tag-eu-ets","9":"tag-industrial-sector","10":"tag-shared-resources","11":"product_cat-article","12":"writer-jochen-zimmermann-en","13":"writer-soeren-brandt-en","14":"potential-profitability","15":"product","16":"first","17":"instock","18":"downloadable","19":"virtual","20":"sold-individually","21":"taxable","22":"purchasable","23":"product-type-article"},"uagb_featured_image_src":{"full":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788.jpg",1400,788,false],"thumbnail":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-150x150.jpg",150,150,true],"medium":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-666x375.jpg",666,375,true],"medium_large":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-768x432.jpg",768,432,true],"large":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-1024x576.jpg",1020,574,true],"front-page-entry":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-1032x320.jpg",1032,320,true],"post-entry":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-764x376.jpg",764,376,true],"post-teaser":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-392x320.jpg",392,320,true],"post-teaser-mobile":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-608x496.jpg",608,496,true],"post-custom-size":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-640x325.jpg",640,325,true],"whitepaper-teaser":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-274x376.jpg",274,376,true],"card-big":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-514x292.jpg",514,292,true],"card-portrait":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-320x440.jpg",320,440,true],"card-big-company":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-514x289.jpg",514,289,true],"gp-listing":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-196x180.jpg",196,180,true],"1536x1536":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788.jpg",1400,788,false],"2048x2048":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788.jpg",1400,788,false],"woocommerce_thumbnail":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-510x510.jpg",510,510,true],"woocommerce_single":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-510x287.jpg",510,287,true],"woocommerce_gallery_thumbnail":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-100x100.jpg",100,100,true],"dgwt-wcas-product-suggestion":["https:\/\/industry-science.com\/wp-content\/uploads\/2024\/03\/zimmermann_Beruecksichtigung-von-Shared-Resources-im-Controlling_IM-2015-4-1400x788-64x36.jpg",64,36,true]},"uagb_author_info":{"display_name":"Christoph Brocks","author_link":"https:\/\/industry-science.com\/en\/author\/"},"uagb_comment_info":0,"uagb_excerpt":"The output of greenhouse gas emissions can be described as utilization of limited shared resources. Within the EU the consumption of environmental resources is covered by regulatory constraints. Resulting consequences lead to new strategic and operational challenges for the controlling. The new regulations have an impact on several company levels and will be discussed in&hellip;","_links":{"self":[{"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/article\/92271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/media\/97101"}],"wp:attachment":[{"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/media?parent=92271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/categories?post=92271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/tags?post=92271"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/product_cat?post=92271"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/topic?post=92271"},{"taxonomy":"technology","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/technology?post=92271"},{"taxonomy":"knowhow","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/knowhow?post=92271"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/industry?post=92271"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/writer?post=92271"},{"taxonomy":"content-type","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/content-type?post=92271"},{"taxonomy":"potential","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/potential?post=92271"},{"taxonomy":"solution","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/solution?post=92271"},{"taxonomy":"glossary","embeddable":true,"href":"https:\/\/industry-science.com\/en\/wp-json\/wp\/v2\/glossary?post=92271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}