Finanzplanung Und Finanzkontrolle in Der Industrie: Systematische Darstellung Der Grundlagen
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Die Literatur über das industrielle Rechnungswesen weist ein Übergewicht nach der Ertrags- und Kostenseite auf. Die relativ geringe Erforschung der Finanzströme kann leicht die Ansicht aufkommen lassen, da dieser Bereich des Betriebes von untergeordneter Bedeutung sei. Dieses Buch soll dazu dienen, einer solchen möglichen falschen Meinung entgegenzuwirken. Hierzu wird die Finanzplanung und Finanzkontrolle als ein weiterer wichtiger Zweig des industriellen Rechnungswesens dargestellt. Dabei steht nicht so sehr die organisatorische institutionelle Ausgestaltung der Finanzrechnung als vielmehr die Darstellung des Grundgerüstes im Vordergrund. Meine Ausführungen stellen die Periodengro en Einnahmen, Ausgaben, Ein- zahlungen sowie Auszahlungen in den Vordergrund. Neben einer Einführung in die Grundtatbestände des industriellen Rechnungswesens ergibt sich die weitere Gliederung nahezu zwangsläufig: Grundsätze der Finanzplanung, Bestimmung der erwarteten Einnahmen und Ausgaben, Gegenüberstellung beider Gruppen von Planzahlen und der Vergleich der tatsächlichen mit den geplanten Grö en. Um die Darstellung der Finanzplanung und -kontrolle nicht zu stören, sind einige Spezialprobleme zu einem gesonderten Kapitel zusammengefa t. Rechnungen und Überlegungen, welche mein Thema nur am Rande berühren, befinden sich im Anhang. Das Buch ist ursprünglich als Habilitationsarbeit unter dem Titel "Grund- lagen der Finanzplanung und Finanzkontrolle in Industrieunternehmungen" entstanden, die der Rechts- und Wirtschaftswissenschaftlichen Fakultät der Universität des Saarlandes vorgelegt wurde. Die Anregung zum Thema habe ich von Herrn Professor Dr. Dr. h. c. Erich Gutenberg empfangen, dem ich für mancherlei Ratschläge zu gro em Dank verpflichtet bin. Die Hilfe, welche mir seine kritischen Äu erungen boten, möchte ich besonders hervorheben.
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