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Das Berichtswesen Industrieller Betriebe by Klaus Eckner

Das Berichtswesen Industrieller Betriebe

by Klaus Eckner
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Book cover type: Paperback
  • ISBN13: 9783663147183
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 177
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1960
  • Item Weight: 295 grams
  • BISAC Subject(s): Economics / General

Eine groBe Zahl industrieller Betriebe zeichnet sich heute durch eine Kompli- ziertheit und Vielfalt der Erscheinungen aus, deren ztigige Beherrschung auf allen Leitungsebenen eine Informationstechnik verlangt, die mehr ist als im einzelnen Buchhaltung, Kostemechnung, Statistik, Kontrolle u.1L. Eine derartige Informa- tionstechniksoll das B eric h t sw es en sein. Literatur tiber Berichtswesen istwe- nig vorhanden. Die Literatur tiber betriebswirtschaftliche Statistik, die sich zum Teil einen weiten Rahmen setzt, zeigt Anslltze fUr die Konzeption einer umfas- senden Berichterstattung. Amegungen zu dieser Arbeit gaben vor aHem die AusfUhrungen tiber innerbetrieb- liche Berichterstattung in "Grundfragen und Technik der Betriebsabrechnung" I, so- 2 wie ein Abschnitt tiber Kostenberichte in "Kosten und Kostemechnung" TeilU . 3 Ferner ist eine Dipl. Arbeit zu nennen, in der vor allem Form und Inhalt von Berichten und Statistiken einiger mittlerer Betriebe gezeigt und beschrieben wer- 4 den, sowie die Dissertation von Neuhoff, die innerbetriebliche Berichte haupt- sllchlich auf ihre formalen Probleme untersucht. Auch die vorliegende Arbeit kann keine gebrauchsfertigen LHsungen bieten. Das Berichtswesen muB in jed er Hinsicht der Individualitllt des jeweiligenBetriebes angepaBt sein. Die AusfUhrungen befassen sich aus diesem Grunde vor allem mit grundslltzlichen Forderungen und allgemeinen Beispielen. 1) Funke-Mellerowicz, Grundfragen und Technik der Betriebsabrechnung, Berlin 1949. 2) Mellerowicz, Kosten und Kostenrechnung II, Berlin 1938. 3) Barth, Innerbetriebliche Berichterstattung, Berlin 1943.

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