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Ralf Ewert & Alfred Wagenhofer
Interne Unternehmensrechnung [PDF ebook]

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Cover von Ralf Ewert & Alfred Wagenhofer: Interne Unternehmensrechnung (PDF)

Dieses Lehrbuch befaßt sich mit der konzeptionellen Gestaltung und den Einsatzbedingungen von Rechnungssystemen, insbesondere der Kosten- und Leistungsrechnung im Unternehmen. Es stellt die drei Hauptfunktionen in den Vordergrund: 1. Entscheidungsrechnungen bei Sicherheit und Unsicherheit. Analysiert werden Produktionsprogrammplanung, Preisbestimmung, strategische Entscheidungen und Break-Even-Analysen. 2. Kontrollrechnungen: Im Mittelpunkt stehen Möglichkeiten der Berechnung und der Auswertung von Abweichungen. 3. Koordinationsrechnungen – ein Schwerpunkt des Controlling: Budgetierung und Verrechnungspreise werden umfassend diskutiert. Systeme der Kostenrechnung stehen am Schluß des Lehrbuches.

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Sprache Deutsch ● Format PDF ● ISBN 9783662079881 ● Verlag Springer Berlin Heidelberg ● Erscheinungsjahr 2013 ● herunterladbar 3 mal ● Währung EUR ● ID 6385495 ● Kopierschutz Adobe DRM

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