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Kalkulatorische Buchhaltung: Betriebsbuchhaltung by Erich Kosiol

Kalkulatorische Buchhaltung: Betriebsbuchhaltung

by Erich Kosiol
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Book cover type: Paperback
  • ISBN13: 9783663033226
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 368
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1950
  • Item Weight: 672 grams
  • BISAC Subject(s): Economics / General

Mit dies em Buche lege ich die 4. Auflage meiner friiheren Schrift iiber M "Betriebsbuchhaltung und Kontenrahmen vor. Sie ist vollig umgearbeitet und erheblich erweitert worden. Damals bestand ein Bediirfnis danach, in knappen Ziigen in die durch die Neuordnung des Rechnungswesens aufgeworfenen Fragen der Betriebs- buchhaltung einzufiihren und die wesentlichen Zusammenhange der inner- betrieblichen Abrechnung herauszuarbeiten. Inzwischen sind mehrere Einfiihrungen dieser Art erschienen. Dagegen fehlte eine systematische Darstellung der kalkulatorischen Buchhaltung und Betriebsabrechnung, die Gewicht auf das Allgemeine und Grundsatzliche legt und doch geniigend tief in Einzelheiten und Besonderheiten eindringt. Dabei war es notwendig, bis in die Technik der Durchfiihrung vorzustoBen, ohne sich jedoch darin zu verlieren. Die vorliegende Schrift wendet sich nicht nur an den Nachwuchs und Studierende, sondern auch an den erfahrenen Praktiker, der die Schwer- punkte seines Interesses leicht herausfinden wird. Die Darstellung geht VOID allgemeinsten Fall aus, der alle Moglich- keiten, weitestgehende Verfeinerung und die verwickeltsten Verhaltnisse einschlieBt. Die praktische Anwendung muB sich jedoch nach grundsatzlicher Durchdenkung der Zusammenhange auf das unbedingt Notwendige und wirtschaftlich ZweckmaBige im EinzeUall beschranken und die einfachste Losung unter den gegebenen Umstanden suchen. Gerade der theoretisch vertiefte Uberblick ermoglicht die sinnvolle Anpassung an die betrieblichen Erfordernisse und laBt Uberspitzungen, Aufblahungen und Leerlauf im Rechnungswesen vermeiden.

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