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Verrechnung Innerbetrieblicher Leistungen
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ISBN10: 3663125262
ISBN13: 9783663125266
Publisher: Springer Nature
Published: Jan 1 1959
Pages: 57
Weight: 0.21
Height: 0.12 Width: 6.14 Depth: 9.21
Language: German
ISBN13: 9783663125266
Publisher: Springer Nature
Published: Jan 1 1959
Pages: 57
Weight: 0.21
Height: 0.12 Width: 6.14 Depth: 9.21
Language: German
In den meisten Schriften über Betriebsbuchhaltung wird die Verrechnung innerbetrieblicher Leistungen nur kurz behandelt. Wegen der Bedeutung dieser Frage für eine zuverlässige Kostenrechnung und angesichts des starken Interesses der Praxis ist daher eine eingehende Monographie über dieses Spezialproblem notwendig. Die in der ersten Auflage als Sonderdruck aus meiner Kalkulatorischen Buchhaltung erschienene Schrift trägt in der nunmehr vorliegenden zweiten Auflage betont selbständigen Charakter. Das nicht einfache Thema hat durch die erweiterte Begriffsklärung, die der überarbeiteten Behand- lung der Verrechnungstechnik vorausgeht, eine noch umfassendere und geschlossenere Darstellung gefunden. Die Vielfalt des methodischen Vorgehens lä t sich ohne ausreichende Zahlenbeispiele, die daher einen Schwerpunkt der Schrift bilden, nicht ver- ständlich machen. Auf Wunsch vieler Leser sind in der neuen Auflage die zahlreichen Abbildungen und Aufstellungen zu den durchgerechneten Beispielen, die den laufenden Text erläutern, am Schlu geschlossen zu- sammengestellt. Dadurch werden auch die verbalen Ausführungen ein- heitlich konzentriert. Für Leser, die sich mit weiteren Problemen der Betriebsbuchhaltung befassen wollen, ist im Anhang eine Gliederung der Kalkulatorischen Buchhaltung wiedergegeben. Die ., Kalkulatorische Buchhaltung ist im glei- chen Verlag inzwischen in 5. Auflage und der ., Grundri der Betriehsbuch- haltung, der eine Kurzfassung des Hauptwerkes darstellt, in 3. Auflage erschienen. Meinem Assistenten, Herrn Dipl.-Kfm. Günter Dlugos, danke ich für die wertvolle Unterstützung bei der Überarbeitung der Schrift und für die Hilfe beim Korrekturlesen.
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