Kalkulatorische Kosten. Kalkulatorische Abschreibungen im Industriebetrieb
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Kalkulatorische Kosten. Kalkulatorische Abschreibungen im Industriebetrieb

Kalkulatorische Kosten. Kalkulatorische Abschreibungen im Industriebetrieb


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Harz - Hochschule für angewandte Wissenschaften (FH), Veranstaltung: Kosten- und Leistungsrechnung, Sprache: Deutsch, Abstract: Das Wissen um den Erfolg des Unternehmens, seiner Bereiche und Produkte ist ein wesentlicher Bestandteil des Wertschöpfungsmanagements. Das Instrument, mit dem sich dieser Erfolg kurzfristig messen, planen und steuern lässt, ist die Kosten- und Leistungsrechnung (KLR). Sie bildet im betrieblichen Rechnungswesen einen wichtigen Faktor und ist daher nicht mehr wegzudenken. Die Technik der KLR zu verstehen und sie entscheidungsrelevant auswerten zu können, ist ein "Muss" sowohl in der Managementpraxis als auch in der betriebswirtschaftlichen Ausbildung. Ein relevanter Teilbereich der KLR stellen die kalkulatorischen Kosten der Kostenartenrechnung dar. Abschreibungen, Wagnisverluste und Zinsaufwendungen haben Kostencharakter. Sie fallen in unregelmäßiger Höhe an. Wenn sie unverändert in die Kostenrechnung übernommen werden, entstehen Schwankungen in der Kostenentwicklung, welche den Zeitvergleich und den zwischenbetrieblichen Vergleich stören. Deshalb werden diese Aufwendungen aus der Kostenrechnung ferngehalten und an ihrer Stelle sogenannte kalkulatorische Kosten eingesetzt. Die Verwendung kalkulatorischer Kosten spielt eine enorme Rolle in vielen Unternehmen. Ihre Anwendung ermöglicht es, Preise besser zu kalkulieren und das unternehmerische Risiko entscheidend zu senken. Folglich bewahren sie Unternehmen vor dramatischen Fehlkalkulationen. Allerdings können im Rahmen der Kostenartenrechnung Probleme bei der Periodenabgrenzung entstehen und Komplikationen bei der Trennung zwischen den einzelnen Kostenarten der kalkulatorischen Kosten auftreten. Diese Probleme erschweren das unternehmerische Handeln.


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Product Details
  • ISBN-13: 9783346677532
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 22
  • Spine Width: 1 mm
  • Width: 148 mm
  • ISBN-10: 3346677532
  • Publisher Date: 08 Jun 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 91 gr

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