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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 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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Lingua Tedesco ● Formato PDF ● ISBN 9783662079881 ● Casa editrice Springer Berlin Heidelberg ● Pubblicato 2013 ● Scaricabile 3 volte ● Moneta EUR ● ID 6385495 ● Protezione dalla copia Adobe DRM

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