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Case study 1: VdU - Van den Udenhout (www.udenhout.nl) Activities

Car dealerships – profit centres: • Sales new cars • Sales used cars • Service • Finance and insurance Bodyshops Leasing

Brands

Volkswagen Audi Volkswagen commercial vehicles

Locations

In the South of the Netherlands: Den Bosch, Oss, Zaltbommel and Boxtel

Ownership

VdU is part of ‘Pon’, one of the largest family-owned companies in the Netherlands, employing more than 10,000 people (www.pon.nl)

Using management accounting to lengthen the time frame of managers | 7

Using management accounting to lengthen the time frame of managers  

Most of the criticism of traditional management accounting and control concerns its short-term orientation. The Netherlands, in contrast w...