Arbeitsbuch Zu "Stobbe, Volkswirtschaftliches Rechnungswesen, 3.Auflage"
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Dieses Arbeitsbuch bildet zusammen mit dem Lehrbuch von A. Stobbe: 'Volks- wirtschaftliches Rechnungswesen'. 3. Auflage, Berlin, Heidelberg, New York 1972 ein Lernprogramm fUr Selbststudium und Gruppenarbeit. Um der Weiterentwicklung des methodischen Konzepts der Heidelberger Arbeits- biicher und mancher Kritik Rechnung zu tragen, habe ich es fiir die zweite Auf- lage neu bearbeitet. In der Absicht, eine bessere Nutzung der Gruppenarbeit fiir problemorientierte Diskussion zu ermoglichen, wurden reine Wissensfragen weitgehend vermieden oder in Form von Erganzungsfragen gekleidet, deren richtige Erganzungen zur Kontro11e angegeben sind. Auf3erdem wurde neben den formalen mehr auf okono- mische Fragestellungen geachtet. Eine kurze Einfiihrung solI dem Studenten am Anfang jedes Kapitels eine Vorste11ung von seinem Inhalt und seiner Bedeutung fiir das Volkswirtschaftliche Rechnungswesen vermitteln. Die Fallstudien am Ende der Kapitel dienen dazu, die Ubertragung der Kenntnisse auf die Arbeit mit statisti- schem Material zu iiben. Durch diese Verbesserungen hoffe ich, der Verwirkli- chung einer kontinuierlichen Hinfiihrung der Studenten vom Erlernen der ersten Begriffe des Volkswirtschaftlichen Rechnungswesens bis zur Verwendung seiner Instrumente bei der Beurteilung des Wirtschaftsprozesses ein gutes Stiick naher- zukommen. Die hier getroffene Stoffauswahl folgt dem Vorschlag von A. Stobbe im Lehrbuch S. XIII. Die Bearbeitung dieses Programms, des sen Schwerpunkt die Kreislauf- analyse ist, erfordert etwa eine einsemestrige dreistiindige Lehrveranstaltung und eine 4 -5stiindige wochentliche Vorbereitung der Studenten. Bei einer mogli- cherweise notwendigen Auswahl soUte beachtet werden, daf3 das Dritte Kapitel auf den ersten beiden Kapiteln aufbaut.
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