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Ralf Ewert & Alfred Wagenhofer
Interne Unternehmensrechnung [PDF ebook]

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Copertina di Ralf Ewert & Alfred Wagenhofer: Interne Unternehmensrechnung (PDF)

Dieses Lehrbuch befasst sich mit der konzeptionellen Gestaltung und den Einsatzbedingungen von Rechnungs- und Informationssystemen im Unternehmen. Themen sind Methoden und Instrumente der Kosten- und Leistungsrechnung, des Kostenmanagement und des Controlling. Das Buch stellt drei Hauptfunktionen in den Vordergrund:

1. Entscheidungsrechnungen: Analysiert werden entscheidungstheoretische Grundlagen, Beziehungen der internen Unternehmensrechnung zur Investitionsrechnung, Produktionsprogrammplanung bei Sicherheit und Unsicherheit, Preisbestimmung, Break-even-Analysen und Instrumente des Kostenmanagement.

2. Kontrollrechnungen: Im Mittelpunkt stehen die Berechnung und die Auswertung von Abweichungen sowie Anreizwirkungen von Kontrollen.

3. Koordinationsrechnungen: Untersucht werden Konzepte und Wirkungen von Budgetierung, von Kennzahlen zur Performancemessung und von Verrechnungspreisen.

Systeme der Kostenrechnung runden das Lehrbuch ab.

In der Neuauflage wurden kleine Ergänzungen in mehreren Themenbereichen vorgenommen sowie aktuelle Entwicklungen in der internen Unternehmensrechnung eingearbeitet.

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Lingua Tedesco ● Formato PDF ● ISBN 9783642359613 ● Casa editrice Springer Berlin Heidelberg ● Pubblicato 2014 ● Scaricabile 3 volte ● Moneta EUR ● ID 3162810 ● Protezione dalla copia Adobe DRM

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