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Erfolgsrechnung Im Industriellen Anlagengeschäft

Erfolgsrechnung Im Industriellen Anlagengeschäft


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About the Book

In der vorliegenden Arbeit wird ein bedeutsames Problem der industriellen Erfolgsrech- nung aufgegriffen. Die traditionelle Kosten- und Erlosrechnung erbringt bei industriellen Anlagengeschaften sowohl in der Vorkalkulation als auch in der Auftrags- und Peri- odenerfolgsermittlung zum Teil unbefriedigende Aussagen. Die Hauptursache hierfiir liegt in einer unmodifizierten Ubertragung der Kalkulations- und Erfolgsermittlungs- grundsatze aus der kurzzyldischen Sorten- und Serienfertigung auf das GroBanlagenge- schaft. Dabei fiihrt vor allem die ungenaue Beriicksichtigung der mehrjabrigen Auftrags- dauer und der damit verbundenen Zinseffekte vielfach zu einer fehlerhaften Gesamtko- sten- und -erfolgsermittlung je Auftrag und Periode. Das industrielle Anlagengeschaft weist Parallelen zu investitionstheoretischen Pro- blemstellungen auf. Der Verfasser untersucht daher, inwieweit aus der Anwendung fl- nanzmathematischer Methoden der Wirtschaftlichkeitsrechnung auf Basis von Ein- und Auszahlungen betriebswirtschaftlich fundiertere ErgebnisgroBen zur Beurteilung von langfristigen GroBauftragen zu gewinnen sind. Dabei wird die zahlungsorientierte Pro- jektiiberschuB- bzw. -fehlbetragsrechnung nicht als Ersatz, sondem vielmehr als Ergan- zung der auf Kosten und Erlosen beruhenden kurzfristigen Erfolgsrechnung betrachtet.


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Product Details
  • ISBN-13: 9783409137553
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1993 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 18 mm
  • Weight: 571 gr
  • ISBN-10: 3409137556
  • Publisher Date: 01 Jan 1993
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 308
  • Series Title: Bochumer Beiträge Zur Unternehmensführung Und Unternehmensfo
  • Sub Title: Ein Dynamischer Ansatz Auf Zahlungsbasis
  • Width: 170 mm


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