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Kosten- Und Leistungsrechnung: Internes Rechnungswesen Für Industrie- Und Handelsbetriebe
Paperback
ISBN13: 9783662580974
Publisher: Springer Gabler
Published: Mar 29 2019
Pages: 361
Weight: 1.33
Height: 0.78 Width: 6.69 Depth: 9.61
Language: German
Dieses Lehr- und Arbeitsbuch bietet eine umfassende Darstellung der Kosten- und Leistungsrechnung von Industrie- und Handelsunternehmen. In systematischer Reihenfolge wird der Leser durch die Bereiche des internen Rechnungswesens geführt: Kostenrechnung auf Vollkostenbasis, gegliedert in die Kostenartenrechnung, Kostenstellenrechnung und Kostenträgerrechnung, Kostenrechnung auf Teilkostenbasis und Plankostenrechnung.
Die didaktisch geschickt aufbereiteten Inhalte werden von einer Vielzahl von Beispielen begleitet. Dadurch ist das Buch nicht nur für Studierende an Fachhochschulen, Universitäten, Wirtschafts- bzw. Berufsakademien und Institutionen der Erwachsenenbildung, sondern auch zum Selbststudium geeignet. Mithilfe der am Kapitelende aufgeführten Übungsaufgaben mit Lösungshinweisen wird das erworbene Wissen direkt angewendet und vertieft.
Für die 3. Auflage wurde das Werk überarbeitet und für eine optimale Prüfungsvorbereitung um zwei Übungsklausuren erweitert.
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