Die Elastizität Der Kosten: Grundlagen Einer Entscheidungsorientierten Kostentheorie
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Die Entwicklung der Betriebswirtschaftslehre hat in den letzten fUnfzehn Jahren durch die Einfiihrung der mathematisch-funktionalen Betrachtungs- weise entscheidende Impulse erhalten. Am Anfang dieser Entwicklung stand das Erscheinen des ersten Bandes der "Grundlagen der Betriebswirtschafts- lehre" von Erich Gutenberg im Jahre 1951. In den spateren Jahren war es vor allem die Unternehmensforschung (Operations Research), welche fUr das gesamte Gebiet der Betriebswirtschaftslehre fruchtbare Anregungen brachte und neue Moglichkeiten eroffnete. Die Methoden und Verfahren der Unter- nehmensforschung, die in ihrer Bedeutung und Anwendbarkeit durch die zeitlich parallel verlaufende Entwicklung von leistungsfahigen elektronischen Rechenanlagen stark gefordert wurden, sind auf die Losung konkreter, praktisch gegebener Probleme ausgerichtet. Ihre Anwendung erlaubt auch der betriebswirtschaftlichen Theorie, in ihren Aussagen konkreter zu werden und sich starker mit praktischen Problemen zu beschaftigen. Man kann des- halb erwarten, daB es in der betriebswirtschaftlichen Theorie mehr und mehr gelingen wird, Erkenntnisse zu gewinnen, welche sow 0 hIt h e 0 r - tische Aussagekraft als auch praktische Bedeutung besitzen. In den "Schriften zur theoretischen und angewandten Betriebs- wirtschaftslehre", deren erster Band hier vorgelegt wird, solI versucht wer- den, diese Verbindung von reiner und angewandter Theorie besonders zu pfiegen und zu entwickeln. In dem vorliegenden Buch wird ein Problemkreis aus der Produktions- und Kostentheorie untersucht. Die dabei auftretenden Probleme sind primar quantitativer Natur und werden schon lange unter Verwendung der mathe- matisch-funktionalen Betrachtungsweise behandelt.
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