Grundzüge Der Industriellen Kosten- Und Leistungserfolgsrechnung
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Dieses Buch ist der Niederschlag aus drei Jahrzehnten praktischen Wirkens in der Industrie, von den en zwei Jahrzehnte auf die spezielle Betatigung im Kostenfach entfallen. Es ist entstanden aus einem GefUhl der Verpflichtung heraus, meine in dieser Zeit gesammelten Erfahrungen einem weiteren Kreis von Fachgenossen und solchen, die es werden wollen, zu vermitteln. Be- gonnen habe ieh mit der Arbeit unmittelbar naeh Kriegsende 1945, und ab- geschlossen wurde sie im Sommer 1953. Die Bearbeitung hat sieh also recht lange hingezogen, da mir bei meiner angestrengten Berufsditigkeit fur sic nur die Freizeit zur Verfugung stand. Ob dieses langsame Fortschreiten, das oft von monatelangen Pausen unterbrochen wurde, der Arbeit forderlieh oder abtraglich war, kann ich selbst nicht beurteilen. Das zu entseheiden, mug dem Leser uberlassen bleiben. Ieh hoffe aber doch, dag die Geschlossen- heit und die Systematik des Werkes unter den Unterbreehungen nieht allzu sehr gelitten haben, wahrend ich andererseits durch die lange Bearbeitungs- zeit die Moglichkeit hatte, aile angeschnittenen Probleme grundlich zu dureh- denken. Als ich 1945 die Arbeit begann, sollte diese zu einer Neubearbeitung der von mir verfagten und von der Reiehsgruppe Industrie im Jahre 1942 heraus- gegebenen Allgemeinen Regeln zur Industriellen Kostenrechnung" werden, die im Buchhandel seit Kriegsende nieht mehr erhaltlich sind, da der Rest der alten Auflage durch Kriegseinwirkung beim Verlag zerstort worden war.
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