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Grundsätze Ordnungsmäßiger Jahreserfolgsrechnung

Grundsätze Ordnungsmäßiger Jahreserfolgsrechnung


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About the Book

Fur die Bezeichnung "doppelte BuchfUhrung" hat nicht nur die zwei- fache Buchung jedes zu erfassenden GeschiHtsvorfalls, sondern auch die doppelte Erfolgsermittlung mit Hilfe der Jahresbilanz und der Jahresgewinn- und -verlustrechnung Pate gestanden (1). Trotz- dem beschaftigte sich die fruhe betriebswirtschaftliche Forschung nur eingehend mit Bilanzierungsfragen; die Gewinn- und Verlust- rechnung blieb weitgehend unbeachtet, wenn man davon absieht, daIl, sich die Bewertungstheorien und -vorschriften fUr die einzelnen Bilanzpositionen auch auf die Gewinn- und Verlustrechnung aus- wirken. Seit Schmalenbachs Arbeiten uber Wesen und Inhalt der Bilanz (2) wird indes dieser letzteren Erfolgsrechnung ein gr6I1, erer Aussage- wert als der Bilanz beigemessen; zeigt sie doch das Zustandekom- men des Erfolges in seinen wesentlichen Komponenten. Obwohl sich diese Gedanken Schmalenbachs in der Folgezeit sehr schnell ausbreiteten und weitgehende Anerkennung fanden, obwohl die weiteren Forschungen, insbesondere Geldmachers (3), Walbs (4) und spiiter Kosiols (5) und Munstermanns (6) die Richtigkeit der 1) Vgl. Munstermann, Hans: Buchhaltung und Bilanz, in: Hand- buch der Wirtschaftswissenschaften, Bd.1. Betriebswirtschaft, hrsg. von Hax, Karl und Wessels, Theodor, 2. uberarbeitete und erweiterte A., K6ln und Opladen 1966, S.519. 2) Schmalenbach, Eugen: Grundlagen dynamischer Bilanzlehre, 1. A., Leipzig 1919, spiiter unter dem Titel "Dynamische Bi- lanz" erschienen, zuletzt 13. verbesserte und erweiterte A., bearbeitet von Bauer, Richard, K6ln und Opladen 1962. 3) Geldmacher, Erwin: Wirtschaftsunruhe und Bilanz, Teil I: Grundlagen und Technik der bilanzmiiIl, igen Erfolgsrechnung, Berlin 1923. 4) Walb, Ernst: Die Erfolgsrechnung privater und 6ffentlicher Betriebe, Berlin und Wien 1926.


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Product Details
  • ISBN-13: 9783409160315
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1973 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 15 mm
  • Width: 156 mm
  • ISBN-10: 3409160310
  • Publisher Date: 01 Jan 1973
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 272
  • Series Title: German
  • Weight: 440 gr


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