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Controlling, Kostenrechnung Und Kostenmanagement: Grundlagen - Anwendungen - Instrumente
Paperback
ISBN13: 9783658013431
Publisher: Springer Nature
Published: Apr 30 2014
Pages: 427
Weight: 1.57
Height: 0.91 Width: 6.69 Depth: 9.61
Language: German
Die Kostenrechnung gehört, zusammen mit den anderen Teilgebieten des Finanz- und Rechnungswesens, zu den Kernkompetenzen der Betriebswirtschaftslehre. Gerade in Zeiten steigender Wettbewerbsintensität und fortschreitender Globalisierung ist die genaue Kenntnis der Kosten und Erlöse und deren Beeinflussung von entscheidender Bedeutung für die Zukunft von Unternehmen. Controlling, Kostenrechnung und Kostenmanagement führt komprimiert in die Grundlagen einer modernen Kostenrechnung ein. Thomas Joos stellt gut nachvollziehbar die Methoden und Systeme der traditionellen Kostenrechnung vor. Er geht detailliert auf die Kernelemente Kostenarten-, Kostenstellen- und Kostenträgerrechnung ein. Gleichzeitig vermittelt er ein profundes Wissen über die Ansätze des Kostenmanagements. Zusätzliche Übungsaufgaben fördern ein effektives Selbststudium.
Für die 5. Auflage wurde das Kapitel Strategisches Controlling vertieft und ein neues Kapitel Wertorientiertes Controlling ergänzt.
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