Industriebetrieb Und Industrielles Rechnungswesen: Neue Entwicklungstendenz
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Ihrem verehrten Lehrer zur Vollendung seines 75. Lebensjahres am 28. November 1960 sei diese Festschrift von den Verfassern gewidmet. Uber Erwin Geldmacher als Lehrer und Forscher hat Herr Professor Dr. Hohlfeld, der inzwischen Ieider verstorben ist, vor funf Jahren eingehend in der Zeitschrift fUr handelswissenschaftliche Forschung berichtet, so daB es wohl sinnvoll ist, dies en Aufsatz in der vorliegenden Schrift zurn Abdruck zu bringen. Seit Beendigung der Lehrtatigkeit des Jubilars als Ordinarius der Betriebs- wirtschaftslehre an der Universitat Koln sind etliche Jahre ins Land gegangen, in denen die Wirtschaft und die Wirtschaftswissenschaften eine beachtliche Ent- wicklung genommen haben. Die vorliegende Schrift solI einen Beitrag zu den Entwicklungstendenzen lief em, die auf dem Gebiete der Betriebswirtschaftslehre, insbesondere der Industriebetriebslehre, dem Spezialgebiet des Jubilars, zu ver- zeichnen sind. Mit ihrem Beitrag verbinden die Verfasser den Wunsch, daB ihm noch viele Jahre in Gesundheit und Frische an der Seite seiner Gattin beschieden sein mogen. INHALT Vorwort...................................................... 5 1. Die Bedeutung der Abschreibungs- und Investitionspolitik fiir das Wachstum industrieller U nternehmungen. . . . . . . . . . . . . . . . . . . . . . . . . 9 von Dr. Karl Hax, o. Professor an der Universitiit Frankfurt 2. Die Grenz-Plankostenrechnung im industriellen Rechnungswesen, dar- gestellt an Beispielen aus der Textilindustrie. . . . . . . . . . . . . . . . . . . . . .. 37 von Diplom-Kaufmann Dr. Adolf Heese, Steppach bei Augsburg. 3. Die Behandlung positiver und negativer Geschaftswerte bei der Ver- kehrswerterrruttlung von Betrieben .... . . . . . . . . . . . . . . . . . . . . . . . .. 62 von Dr. Albert Schnettler, o. Professor an der Universitiit Miinster 4. Optimalbedingungen am Arbeitsplatz und im Gesamtbetrieb Ein arbeitswissenschaftlicher Beitrag zur Industriebetriebslehre .. . . .. 71 von Dr. Erich Wedekind, Direktor der Textilingenieurschule Monchenglad- bach/Rheydt.
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