Lohnbuchhaltung Und Lohnabrechnung by Georg Friedrich Dieterich
Lohnbuchhaltung Und Lohnabrechnung

Lohnbuchhaltung Und Lohnabrechnung


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About the Book

Ein einheitliches System der Lohnbuchhaltung und Lohnabrechnung gibt es nicht und kann es mit Rücksicht auf die Vielgestaltigkeit der Wirt- schaftsbetriebe auch nicht geben. Die Schrift will deshalb auch keine Ein- heitsregeln aufstellen, sondern vielmehr die Grundfragen erörtern, die allen Formen dieses speziellen Teiles des kaufmännischen Rechnungs- wesens eigen sind. Anhand von Beispielen will sie in die Praxis der Lohn- buchhaltung und Lohnabrechnung einführen, darüber hinaus aber auch dem bereits erfahrenen Fachmann Anregungen geben. Außerdem soll das Verständnis der mit dem Lohnwesen in Zusammenhang stehenden Fragen vertieft werden. Auf eingehende theoretische Erörterungen wird dabei im Interesse der Praxis verzichtet. Die Behandlung der Fragen der industriellen Lohnabrechnung mußte naturgemäß einen weiten Raum einnehmen; jedoch wurde auch den Er- fordernissen der Mittel- und Kleinbetriebe und der Handelsunternehmun- gen durch die Darstellung einfacherer Abrechnungsmethoden Rechnung getragen. Der Verfasser Inhaltsverzeichnis I. Grundbegriffe . . . . 9 A. Der Lohnbegriff . 9 B. Der Lohnanspruch 9 C. Schichtzeit, Arbeitszeit, Lohnzeit 11 D. Die Lohnform . . . 13 1. Der Zeitlohn . . . . 13 2. Der Leistungslohn 13 a) Der Akkordlohn 14 b) Der Prämienlohn H E. Der Lohnsatz . . . . . 16 1. Der Zeitlohnsatz . . 16 2. Der Akkordlohnsatz 18 a) Die Fertigungszeit als Grundlage 18 b) Die Zeitgliederung nach dem Refa'-System 21 c) Die Vorgabezeit . . . . . . . . . . . . 24 d) Der Geldfaktor . . . . . . . . . . . . . 24 e) Ausdrucksformen des Akkordlohnsatzes . 26 f) Die Einheit von Vorgabezeit und Geldfaktor 27 F. Lohnzulagen und Lohnzuschläge 30 G. Die Lohnperiode . 31 II. Die Lohnabrechnung . 33 A. Zweck und Umfang 33 B. Die Bruttolohnberechnung 34 1.


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Product Details
  • ISBN-13: 9783663007630
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 119
  • Series Title: German
  • Weight: 209 gr
  • ISBN-10: 3663007634
  • Publisher Date: 01 Jan 1953
  • Edition: 1953 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 7 mm
  • Width: 148 mm


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