Betriebswirtschaftliche Bewertungslehre Im Licht Der Entscheidungstheorie

Name: Betriebswirtschaftliche Bewertungslehre Im Licht Der Entscheidungstheorie
Brand: Vs Verlag Fur Sozialwissenschaften
SKU: 9783663062271
Price: 4805.0 INR
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by Wolfram Engels

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ISBN13: 9783663062271
Binding: Paperback
Subject: N/A
Publisher: Vs Verlag Fur Sozialwissenschaften
Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
Publication Date: January 1, 1962
Pages: 252
Original Price: EUR 65.41
Language: German
Edition: 1962
Item Weight: 431 grams
BISAC Subject(s): Management Science

About The Book

Die Diskussion Uber die Grundfragen der betriebswirtschafHichen Bewertungslehre ist nach jahrzehntelangen Auseinandersetzungen zu einem gewissen Stillstand ge- kommen. Die vielen moglichen Positionen zum Bewertungsproblem sind bezogen, angegriffen und verteidigt worden, ohne dag eine wesentlich Uber Schmidt, Schma- lenbach und Rieger hinausgehende Losung der speziellen Bewertungsfragen gelun- gen ware. In solchen Situationen konnen Oberlegungen, die vollig anderen Gebieten entstammen, neue Ansatzpunkte fUr eine weitere fruchtbare Diskussion der Probleme liefern. Ob die Arbeit von Engels einen solchen Ansatzpunkt bietet, diese Frage zu beantworten, mug der Zukunft Uberlassen werden. Immerhin versucht Engels als erster, die betriebswirtschaftliche Bewertungstheorie in das Licht der modernen Ent- scheidungstheorie zu rUcken. Er unternimmt diesen Versuch sehr selbstandig, voller Gedanken, Moglichkeiten und Aspekte. Viele seiner Untersuchungen fordern zu Kritik heraus, und auch in prinzipieller Sicht bleibt die Frage offen, ob Uberhaupt die Entscheidungstheorie Ansatze fUr eine fruchtbare Weitererorterung der Bewer- tungsprobleme in der Bilanz-, Kosten- und Investitionsrechnung zu liefern vermag. Da es nach meiner Auffassung nicht Aufgabe der Wissenschaft ist, lediglich zu sagen und zu formulieren, was die Praxis tut, sondern nach neuen Problemstellungen und Aussagen zu suchen, scheint es mir angebracht, diese originelle, aber sicherlich Wider- spruch herausfordernde Arbeit in dieser Schriftenreihe der tlffentlichkeit vorzulegen. Erich Gutenberg Inhal tsverzeichnis Einleitung Entscheidung, Wert und Bewertung . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 A. Werttheorie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 I. Objektive Werttheorie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 II. Die subjektive Werttheorie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 III. Die gerundive Werttheorie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 1. Zwecke . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2. Die empirische Wertkomponente . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 3. Entscheidungsfeld und Kalkulationsbasis . . . . . . . . . . . . . . . . . . . . " 17 4. Die Wertung . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 IV. Vergleich der Werttheorien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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