Erlösschmälerungen by Wolfgang Mannel - Bookswagon
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Erlösschmälerungen

Erlösschmälerungen


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About the Book

Ahnlich wie der Kostenbegriff wird auch der Erlosbegriff im betriebswirt- schaftlichen Schrifttum sehr unterschiedlich interpretiert. Meinungsverschie- denheiten bestehen nicht nur iiber dessen Mengenextension, sondern auch iiber seine Wertextension. Dem pagatorischen, von leistungswirtschaftlichen Einnah- men abgeleiteten Erlosbegriff kann man den wertma13igen Erlosbegriff - die Definition des Erloses als leistungsbedingter Wertzuwachs - gegeniiberstellen. Doch selbst wenn man vom vorherrschenden pagatorischen Erlosbegriff aus- geht, bleiben terminologische Unklarheiten bestehen. Das gilt vor allem dann, wenn Erlosschmalerungen anfallen. Denn beim Anfall solcher oft auch als Er- lOsberichtigungen oder Erlosminderungen bezeichneten negativen Erfolgs- variablen muB zwischen BruttoerlOsen und den nach Abzug dieser Betrage ver- bleibenden Nettoerlosen unterschieden werden, und es sind sowohl die Brutto- als auch die Nettoerlose genau zu definieren. Letztlich interessiert vor allem die begriffliche Fixierung der Nettoerlose, denn diese werden in der Erfolgs- rechnung den Kosten gegeniibergestelltl). Das setzt wiederum eine genaue Defi- nition der Erlosschmalerungen voraus. Es muB Klarheit dariiber bestehen, welche Betrage als Erlosschmalerungen anzusehen und als solche zu verrech- nen sind. Die Suche nach dieser begrifflichen Eindeutigkeit ist Gegenstand der vorliegenden Studie. Sie erscheint erforderlich, weil der Begriff Erlosschmale- rungen im Schrifttum und in der Praxis sehr unterschiedlich interpretiert wird. Die verschiedenen Auslegungen dieses Terminus werden im folgenden auf ihre Richtigkeit bzw. ZweckmaBigkeit iiberpriift. Damit solI ein Beitrag zur Priizi- sierung des Erlosbegriffs und zugleich ein Beitrag zur Konkretisierung des In- halts der bisher in der Betriebswirtschaftslehre so stark vernachlassigten Erlos- rechnung geliefert werden. 1) VgI.


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Product Details
  • ISBN-13: 9783409190114
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1975 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 170 mm
  • ISBN-10: 3409190112
  • Publisher Date: 01 Jan 1975
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 60
  • Series Title: German
  • Weight: 177 gr


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