Die Selbstkostenberechnung Im Fabrikbetriebe: Praktische Beispiele Zur Richtigen Erfassung Der Generalunkosten Bei Der Selbstkostenberechnung in Der M

Name: Die Selbstkostenberechnung Im Fabrikbetriebe: Praktische Beispiele Zur Richtigen Erfassung Der Generalunkosten Bei Der Selbstkostenberechnung in Der M
Brand: Springer
SKU: 9783642900204
Price: 3776.0 INR
Availability: InStock

by O. Laschinski

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ISBN13: 9783642900204
Binding: Paperback
Subject: N/A
Publisher: Springer
Publisher Imprint: Springer
Publication Date: January 1, 1917
Pages: 69
Original Price: EUR 51.39
Language: German
Edition: 1917
Item Weight: 137 grams
BISAC Subject(s): Public Finance

About The Book

Obwohl die Generalunkosten in jedem Fabrikationsgeschaft einen wesentlichen, wenn nicht gar den groi3ten Teil der Selbstkosten aus- machen, wird die Unkostenstatistik, die eine individuelle Belastung del' verschiedenen Fabrikationsabteilungen mit den anteiligen General- unkosten ermoglichen solI, noe;h fast allgemein stark vernachlassigt. Eine ordnungsmaBige und genaue Selbstkostenberechllung ist abel' in Fabrikationsgeschaften nur in den seltensten Fallenohne Unkosten- statistik denkbar. Bei Zuriickfi.ihrullg del' deutschen Inclustrie auf den }1'rieclensfuH, clie die meisten del' wahrend des Kl'ieges entstandenen Werke zul' Auf- nahme neuer Fabrikat.ionszweige vel'anlassen wird, werden der Selbst- kostenberechnung ungleich groBel'e Aufgaben el'wachsen, als bei den jetzigen Kl'icgsauftragen. Kann sich die Selbstkostenberechnung dann nicht anf eine gute Unkostenstatistik stiitzen, so wird sie in vielen Fallen ihre Aufgaben nicht erfiillen konnen. Den groBen EinfluB del' Generalunkosten auf die Selbstkosten- herechnung dal'zutull, ist del' Zweek des vorliegenden, aus del' Praxis entstandenen Buches. Hoffentlich wirel es l'echt vielen lnteressentt>n eine willkommene Anregung bieten. Berlin, im Oktober 1917. O. Laschi liS ki. Inhal tsverzeicb nis. Seite I. Einleitung. . . . . . . . . . . . . . . . . 2. Was sind Generalunkosten? . . . . . . . . 5:3. Die beiden Hauptgruppen del' Generalunkostell 10 4. Die Eindeckung der Generalunkosten. . . 11 3. Die Einteilung des Fabrikbetriebes. . .. 18 20 6. Die Betriebsunkosten und ihl'e Zerlegung . 7. Die Werkstattunkosten ..... 23 8. Die allgemeinen Betriebsunkosten . . . . 33 9. Die Abschreibungen .......... .

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