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Die Grenzplankostenrechnung

Die Grenzplankostenrechnung


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About the Book

Das Anliegen der betriebswirtschaftlic: hen Kostentheorie ist darauf gerichtet, die Zu- sammenhänge im Kostenbereich der Unternehmung aufzuzeigen und deutlich zu machen, wovon die Höhe der Kosten abhängt, welche Einflüsse wirksam werden, welche Gesetzmäßigkeiten bestehen. Nur solche kostentheoretischen Ansätze, die diesen Anforderungen genügen, sind geeignet, als Grundlage der betrieblichen Planung zu dienen. Planung erfordert konkrete Zahlen, die als Daten in den Planungsprozeß eingehen. Die Qualität eines betrieblichen Kostenrechnungssystems ist nicht zuletzt daran zu messen, wie umfassend und zuverlässig es diese Zahlen bereitzustellen erlaubt. Damit wird die Bedeutung kostentheoretischer überlegungen für die Gestaltung der Kosten- rechnung deutlidJ.: Kostentheorie und Kostenrechnung haben das gleiche Untersuchungsobjekt, nämlich die Kostenverhältnisse im Betrieb. Beide bemühen sich, die Kostenwirklichkeit abzu- bilden, sei es - im Falle der Kostentheorie -, um sie zu erklären und VorsdJ.läge für eine zieladäquate Einflußnahme zu unterbreiten, sei es - im Falle der Kostenrech- nung -, um die Kosten nach Art, Stelle und Erzeugnis zu erfassen und Informationen zur optimalen Gestaltung des betrieblichen Leistungsprozesses bereitzustellen. Die Erkenntnisse der Theorie beim Aufbau eines Kostenrechnungssystems zu berücksich- tigen ist darum eine unabdingbare Notwendigkeit.


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Product Details
  • ISBN-13: 9783409267120
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Weight: 354 gr
  • ISBN-10: 3409267123
  • Publisher Date: 01 Jan 1974
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 180
  • Series Title: Betriebswirtschaftliche Forschung Zur Unternehmensführung
  • Sub Title: Von Der Theoretischen Grundlegung Zur Praktischen Edv-Lösung
  • Width: 170 mm


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