Abstract
Hierdie toestand van sake is tans in Suid-Afrika waarneembaar. Behalwe Sorgdrager en Viljoen ( Leerboek van die moderne kosprysadmi- nistrasie, Potchefstroom, 1962) is daar nie juis in ons land in Afrikaans of in Engels oor die kosteproblematiek gepubliseer nie. Veral in Suid- Afrika val dit steeds weer op hoe die pragmatiese Angel-Saksiese be- skouings die botoon voer. Dis in die lig van die geskiedkundige agtergrond nie verbasend nie, maar dit bied ’n verstarring en weerstand tot ’n even- tuele verdere uitbouing van die teorie en praktyk van die moderne kosprysadministrasie. Integrasie tussen teorie en praktyk is tog absoluut noodsaaklik vir die voile ontplooiing van die leer van die kosprys.Copyright information
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