Stichprobeninventuren Book by Theo Broermann - Bookswagon
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Stichprobeninventuren

Stichprobeninventuren


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About the Book

Kontroverse Auffassungen uber die recht- und zweckmassige Konzeption des Verfahrens kennzeichnen den aktuellen Stand der Diskussion um die Anwendung der Stichprobeninventur.
Die an der Diskussion Beteiligten stehen sich unversohnlich in zwei Lagern gegenuber. Nun ist allein die Tatsache, dass sich zwei einander gegenuberstehende Lager gebildet haben, fur die Unternehmenspraxis noch nicht von Bedeutung. Von praktischer Bedeutung ist jedoch, dass die eine Seite den Alleingultigkeitsanspruch fur die von ihr propagierte Konzeption erhebt und damit die Freiheit der Methodenwahl in den Unternehmen einzuschranken versucht.
Die Konsequenzen einer derartigen Einschrankung der Methodenwahl sind fur die Praxis ausserst weitreichend:
1. Der Einsatz von Stichprobenverfahren wird fur jene Bereiche, in denen keine artikelgenaue Bestandsfortschreibung vorliegt, als -nicht zulassig- und -gesetzeswidrig- erklart.
2. Die Bewertung fuhrt vielfach zu verzerrten Bilanzwerten.
3. Der Anwender sieht sich vor Ort mit bedeutenden organisatorischen Problemen konfrontiert.
4. Aus methodischer Sicht sind die dem propagierten Verfahren zugrundeliegenden Schlussfolgerungen haufig unhaltbar.
"


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Product Details
  • ISBN-13: 9783820488487
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 322
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Weight: 470 gr
  • ISBN-10: 3820488480
  • Publisher Date: 31 Dec 1987
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Ein Beitrag Zur Anwendung Der Stichprobeninventur in Der Praxis Und Zur Auslegung Des 241 ABS. 1 Hgb
  • Width: 148 mm


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