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Kosten- Und Leistungsrechnung
Paperback
Series: Springer-Lehrbuch
ISBN13: 9783540798538
Publisher: Springer
Published: Sep 22 2008
Pages: 286
Weight: 0.96
Height: 0.65 Width: 6.14 Depth: 9.21
Language: German
Als studienbegleitende Lektüre und Hilfe zum Selbststudium macht das Lehrbuch mit den Grundlagen der Kosten- und Leistungsrechnung vertraut. Dabei wird auf Arten-, Stellen- und Trägerrechnung als Bestandteile der Kosten- und Leistungsrechnung sowie auf angloamerikanisches Cost Accounting eingegangen. Auf dieser Basis werden weiterführende Konzepte wie etwa Plankosten- und Planleistungsrechnungen erläutert, die Anknüpfungspunkte für Steuerungsma nahmen sowie die Entwicklung von Management- und Controllinginstrumenten liefern.
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