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Kosten- und Leistungsrechnung - Band I

Kosten- und Leistungsrechnung - Band I


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About the Book

Lehrbücher zur Kosten- und Leistungsrechnung (KLR) beschäftigen sich (i.d.R.) mit einer bestimmten Branche, Beispiele stammen fast ausschließlich aus dem industriellen Bereich. Damit leisten sie der Meinung Vorschub, die KLR in anderen Branchen sei "anders", eigene Lehrbücher und andere Verfahren seien notwendig. Natürlich sind Rahmenbedingungen und bestimmte Fragestellungen des Managements in anderen Branchen anders: so spielen z.B. Bestandsbewertungen im Dienstleistungsbereich keine Rolle. Dies darf aber den Blick nicht dafür verstellen, dass die "Grundmethoden" branchenübergreifend die gleichen sind und in allen Branchen - wenn auch mit anderen Schwerpunkten und in Adaptionen - einsetzbar sind. Deshalb greift dieses Buch Anwendungsbeispiele sowohl aus dem Bereich der industriellen Fertigung, als auch aus dem Dienstleistungsbereich (exemplarisch anhand der Tourismuswirtschaft) und dem sozialen Bereich (Krankenhaus, ambulanter Pflegedienst) heraus. Die Anwendungsbeispiele sind dabei praxisnah gehalten, gleichzeitig dienen Sie zur Illustration bestimmter kostenrechnerischer Verfahren, was eine gewisse Abstraktion und Vereinfachung erforderlich macht. Die einzelnen Kapitel dieses Buches sind so aufgebaut, dass nach einer allgemeinen Einführung und Darstellung der Methodik jeweils drei Anwendungsbeispiele (aus den Bereichen Fertigung, Tourismus und Sozialwesen) folgen, die das Einsatzspektrum der Methodik aufzeigen. Band I beschäftigt sich mit der ´klassischen´ Kosten-/Leistungsrechnung, bestehend aus Kostenarten-, Kostenstellen- und Kostenträgerrechnung sowie mit der Leistungs- und Ergebnisrechnung. Zudem werden die Teilbereiche des Betrieblichen Rechnungswesens dargestellt und ihre unterschiedlichen Einsatzbereiche anhand von Anwendungsbeispielen voneinander abgegrenzt. Das Buch richtet sich einerseits an Studierende der Fachrichtungen Betriebswirtschaftslehre, Tourismusmanagement und Sozial- und Gesundheitswirtschaft. Für diese Zielgruppe gilt insbesondere, gele
About the Author: Professor für Rechnungswesen und Controlling an der Hochschule Kempten seit März 2004. Verantwortlich für die Veranstaltungen ´Kosten- und Leistungsrechnung´, ´Controlling´ und ´IT-Einsatz im Controlling´ im Bachelor-Studiengang Betriebswirtschaftslehre, Koordinator des Spezialisierungsmoduls ´Managementorientiertes Controlling´. Zudem Veranstaltungen in den Master-Studiengängen ´Logistik´ sowie ´Global Business Development´


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Product Details
  • ISBN-13: 9783842376380
  • Publisher: Books on Demand
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 15 mm
  • Weight: 544 gr
  • ISBN-10: 3842376383
  • Publisher Date: 02 Oct 2013
  • Height: 246 mm
  • No of Pages: 274
  • Series Title: German
  • Sub Title: 60 praxisorientierte Anwendungsbeispiele
  • Width: 189 mm


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