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Grenzplankostenrechnung: Stand Und Aktuelle Probleme; Hans Georg Plaut Zum 70. Geburtstag by August-Wilhelm Scheer, Hans Georg Plaut

Grenzplankostenrechnung: Stand Und Aktuelle Probleme; Hans Georg Plaut Zum 70. Geburtstag

by August-Wilhelm Scheer , Hans Georg Plaut
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Book cover type: Paperback
  • ISBN13: 9783409226035
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 411
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 2. Aufl. 1991
  • Item Weight: 676 grams
  • BISAC Subject(s): Economics / General

In den vergangenen drei lahrzehnten vollzog sich auch als Ergebnis einer Synthese von betriebswirtschaftlichen Anforderungen und Fortschritten in der kommerziellen Datenver- arbeitung ein Wandel in der Beurteilung der EDV-technischen Untersttitzung: Wurde in den Anfangen der kommerziellen Datenverarbeitung die EDV-Technik mehr als Hilfsmit- tel zur Darstellung der Zahlen und zur Erstellung von Berichten betrachtet, stellt die EDV- Technik heute die Grundlagen fur die betriebliche und unternehmerische Entscheidung selbst bereit. Die Entwicklung der Grenzplankostenrechnung bis zu dem heute erreichten praktischen Erkenntnisstand ist, sieht man einmal von den in den letzten lahren unverandert gebliebe- nen Hauptaufgaben und Zielsetzungen einer entscheidungsorientierten Kostenrechnung ab, ohne die Hilfsmittel und Verfahren der kommerziellen Hard- und Softwaretechnik nicht vorstellbar. Daflir gibt es zahlreiche Beispiele. Umgekehrt verdichteten sich in der Vergangenheit immer wieder betriebswirtschaftliche Wtinsche und Forderungen zu entscheidenden Impulsen flir die Weiterentwicklung der EDV-Technik. Auch das ist mit vielen Beispielen belegbar. Es ist zu wtinschen und zu erwarten, daB sich die synergetischen Krafte dieser Synthese ausfunktionaler, betriebswirtschaftlicher Sicht undformaler, EDV-technischer Betrach- tungsweise auch in Zukunft in gleicher Weise wie bisher manifestieren, moglicherweise sogar noch versilirken. 136 Einbettung eines Systems der Plankosten- rechnung in ein EDV -Gesamtkonzept Von Dr. h.c. Hasso Plattner und Prof. Dr. Henning Kagermann 1 Einleitung 1.1 Anforderungen an das innerbetriebliche Rechnungswesen Neben seiner traditionellen Aufgabe, aIle in einer Periode angefaIlenen GeschliftsvorfaIle zu dokumentieren, ubemimmt das Rechnungswesen in den Betrieben zunehmend die Funktion eines Beschaffung, Produktion und Absatz begleitenden Informations- und Con- trollinginstruments.

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