@misc{Bruehl2022,
  author    = {Rolf Br{\"u}hl},
  title     = {Kennzahlen f{\"u}r die Zielkostenkontrolle},
  booktitle = {ESCP Europe Working Paper},
  issn      = {1869-5426},
  series    = {ESCP Europe Working Paper},
  number    = {56},
  pages     = {27},
  year      = {2022}
}