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Grundlagen Der Betriebswirtschaftslehre Zweiter Band: Der Absatz by Erich Gutenberg

Grundlagen Der Betriebswirtschaftslehre Zweiter Band: Der Absatz

by Erich Gutenberg
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Book cover type: Hardcover
  • ISBN13: 9783540040828
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Springer
  • Publisher Imprint: Springer
  • Publication Date:
  • Pages: 625
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 12th ed.
  • Item Weight: 1044 grams
  • BISAC Subject(s): Marketing / General

1. Der Absatzbegriff. 2. Der systembezogene Charakter des Absatzbereichs. 1. In der modemen Wirtschaft arbeiten die Betriebe grundsatzlich fUr fremden Bedarf. Sie sind deshalb gezwungen, die SachgUter, die sie erzeu- gen, oder die Dienste, die sie bereitstellen, gegen Entgelt zu verwerten. Diese "Leistungsverwertung" bildet das Thema des vorIiegenden zweiten Bandes der "Grundlagen der Betriebswirtschaftslehre". 1m ersten Bande wurden die Fragen der "Leistungserstellung", der "Produktion" erortert. Der dritte Band behandelt die "Finanzen" der Untemehmen. Der Begriff "Leistungsverwertung" ist umfassender als der Begriff des Absatzes, denn unter Absatz ist strenggenommen nur die VerauBerung von Sachgiitem zu verstehen und nicht auch die marktliche Verwertung von Dienstleistungen. Der Ausdruck "Leistungsverwertung" wiirde des- halb das Thema dieser Untersuchungen besser kennzeichnen a1s der Aus- druck Absatz. Nun ist aber nicht zu verkennen, daB der Ausdruck "Leistungsverwer- tung", ganz abgesehen von sprachlichen Mangeln, die er aufweist, zu farb- los und dem betrieblichen Sprachgebrauch zu fremd ist, a1s daB er flir eine hinreichend deutliche Charakterisierung des Inhaltes dieses zweiten Ban- des geeignet ware. Aus diesem Grunde wird hier der Ausdruck "Absatz" dem Ausdruck "Leistungsverwertung" vorgezogen, obwoh1 er seinem be- grifflichen Inhalt nach etwas zu eng ist. Aber es liegt in der Natur der Sa- che, daB hier die Fragen im Mitte1punkt des Interesses stehen, die mit dem Verkauf von SachgUtem zusammenhangen. Zwischen den beiden Begriffen "Absatz" und "Umsatz" kennt der Sprachgebrauch der kaufmannischen Praxis keine scharfe Trennung.

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