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Die Inventur: Aufnahmetechnik, Bewertung Und Kontrolle by Werner Grull

Die Inventur: Aufnahmetechnik, Bewertung Und Kontrolle

by Werner Grull
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Book cover type: Paperback
  • ISBN13: 9783642897795
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Springer
  • Publisher Imprint: Springer
  • Publication Date:
  • Pages: 240
  • Original Price: EUR 60.74
  • Language: German
  • Edition: Softcover Repri
  • Item Weight: 363 grams
  • BISAC Subject(s): General

Wahrend die kaufmannische Bilanz in der Literatur sehr ein- gehend behandelt wurde, ist der der Bilanzierung vorhergehende Akt der Aufstellung des Inventars, die "Inventur" nur nebensachlich be- trachtet. Insbesondere finden sich liber die Technik der Inventari- sierung und das Verfahren bei der Ermittlung der zum Ansatz zu bringenden Werte, ebenso ti.ber die Kontrolle der Inventuraufnahme nur sparliche Hin weise, verstreut in einzelnen einschlagigen "\Verken liber Buchhaltung, Fabrikorganisation 1) und GeschMtsbetriebskunde, sowie in den Arbeiten liber die rechtliche Bedeutung der Bilanzierungs- vorschriften. Der Bedeutung, welche der Inventm sowohl im Systeme des kaufmannischen Rechnungswesens wie auch in den anderen Fallen zu- kommt, in den en eine Inventar-Errichtung gesetzlich vorgeschrieben. oder aus sonstigen Grlinden erwlinscht ist, entspricht diese Vernach- lassigung in der Literatur keineswegs. Es kommt hinzu, daB schon in nicht sehr nmfangreichen Betrieben die Aufstellung des Inventars eine nicht unwesentliche Arbeit, oft erhebliche Kosten und eine Starung des laufenden Geschaftsganges verursacht, alles Umstande, die eine planmaBige Vorbereitung und Durchfiihrung del' Inventurarbeit an- gezeigt erscheinen lassen. Verfasser hat sich deshalb die Aufgabe gestellt, die Erfahrungen, welche er in sechsj ahriger Praxis als Verwaltungsingenieur und seiner 1) Ballewski, Fabrikbetrieb. Berlin 1907. Johanning, Organisation von Fabriken. Braunschweig 1908. Sperlich, Unkostenberechnung. Hannover 1906. Lilienthal, Fabrikol'ganisation. Berlin 1907. VOl'wort.

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