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Segment-Bilanzen

Segment-Bilanzen


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About the Book

Schmalenbach sieht den "wesentliche{n) Zweck der Bilanz (darin). die Entwicklung der Vermogenslage und des Geschaftserfolgs beob- achten zu konnen" (1). Damit wird als .eines der wichtigsten Bi- lanzierungsprinzipien die Vergleichbarkeit der Abschlu13daten im Periodenablauf angesprochen. Beeintrachtigungen der Periodenvergleichbarkeit lassen sich auf verschieder: te Ursachen zuriickfiihren; in den Mittelpunkt der ame- rikanischen Bilanzdiskussion trat in jiingster Zeit die zunehmende Diversifikation der Unternehmungen. die den Aussagegehalt unter- nehmungsumfassender. nicht aufgegliederter Abschliisse erheblich vermindern kann. Die betriebswirtschaftliche Forschung steht infolgedessen zunachst vor der Aufgabe. die typischen Diversifikationserscheinungen zu er- mitteln. soweit sie in der herkommlichen Rechnungslegung keinen adaquaten Ausdruck finden. und die Bilanzierungsmethoden der em- pirischen Unternehmungsentwicklung derart anzupassen. da13 der Einblick in "die Entwicklung der VermogE!nslage und des Geschal'ts- erfolgs" gewahrleistet bleibt. Hinzu kommt die gesellschaftspolitische Streitfrage. an welchen In- formationen der Offentlichkeit ein berechtigtes Interesse zugebilligt und welche Daten als schutzbediirftige Unternehmungsinterna aner- kannt werden BOllen. Da jede Publizitatserweiterung fiir Unterneh- mungsexterne von mehr oder weniger gro13em Nutzen sein diirfte. aber (neben etwaigen Wettbewerbsanderungen) auch zusatzliche Ko- sten verursacht. die die Unternehmung belasten. entsteht bei jeder Erweiterung der Publizitatspflicht ein nur nach gesellschaftspoli- tischen Praferenzen losbarer Int ere ssenkonflikt. Doch vermag die Betriebswirtschaftslehre auf diese Diskussion durch Aufzeigen der Publizitatsalternativen und. soweit moglich. durch Analyse der be- triebswirtschaftlichen Auswirkungen nachhaltig einzuwirken.


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Product Details
  • ISBN-13: 9783409160223
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Weight: 399 gr
  • ISBN-10: 3409160221
  • Publisher Date: 01 Jan 1974
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 208
  • Series Title: Betriebswirtschaftliche Beiträge
  • Sub Title: Rechnungslegung Diversifizierter Industrieunternehmen
  • Width: 170 mm


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