Kosten- Und Leistungsanalyse Im Industriebetrieb by Dieter B. Pressmar
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Kosten- Und Leistungsanalyse Im Industriebetrieb

Kosten- Und Leistungsanalyse Im Industriebetrieb


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About the Book

Schon zu Beginn der Bemiihungen um die Entwicklung einer Theorie der Unternehmung - und seitdem immer wieder - hat ein Gebiet besondere Aufmerksamkeit auf sich gezogen und zu wissenschaftlicher Fragestellung und Analyse angeregt: der Produktions- und Kostenbereich der Unterneh- mung. Welche GroBen sind es, von denen die Hohe der Kosten in einem bestimmten Zeitraum abhiingt, und wie wirken sie? Welche Moglichkeiten bestehen, die Kosten zu beeinflussen? Die Lehre Schmalenbachs von den fixen und varia bIen Kosten in Abhiingig- keit von der Beschiiftigung liiBt sich hier ebenso einordnen wie die vielfiil- tigen Bestrebungen, Produktionsfunktionen zu formulieren, die die Beziehun- gen zwischen Faktoreinsatz und Faktorertrag erkliiren sollen. Das zuniichst auch in die betriebswirtschaftliche Kostenlehre iibernommene sogenannte Ertragsgesetz erwies sich schon bald als wenig geeignet, die auf der Ebene des Betriebes relevanten Zusammenhiinge zu beschreiben. Dieser Umstand wurde um so augenfiilliger, je mehr das Problem der Kostenplanung und -steuerung in konkreten Situationen in den Vordergrund trat. Es ist das Verdienst Gutenbergs, hier neue Wege beschritten zu haben und u. a. durch die Formulierung seiner Produktionsfunktion yom Typ B zu einer wirklich- keitsnahen Darstellung der Beziehungen und Abhiingigkeiten im Prod uk- tions-und Kostenbereich der Unternehmung vorgestoBen zu sein. Um Kosten gezielt beeinflussen und steuern zu konnen, ist zweierlei erfor- derlich: 1. Es miissen die Zusammenhiinge zwischen den beeinfluBbaren GroBen, den Aktionsparametern, und den Kosten offengelegt sein, und 2. es miissen die in dem betrachteten konkreten FaIle relevanten Daten, die diese Zusammenhiinge quantifizierend beschreiben, erfaBt werden konnen.


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Product Details
  • ISBN-13: 9783663020752
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 298
  • Series Title: Schriftenreihe Des Instituts Für Unternehmensforschung Und D
  • Weight: 539 gr
  • ISBN-10: 3663020754
  • Publisher Date: 20 Nov 2013
  • Edition: 1971 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 16 mm
  • Width: 170 mm


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