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Kosten- Und Leistungsrechnung by Helmuth Jost

Kosten- Und Leistungsrechnung

by Helmuth Jost
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Book cover type: Paperback
  • ISBN13: 9783409210546
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 238
  • Original Price: EUR 46.68
  • Language: German
  • Edition: 5. Aufl. 1988
  • Item Weight: 391 grams
  • BISAC Subject(s): Economics / General

In den letzten Jahren hat sich auch bei mittleren und kleineren Untemehmen die Erkenntnis durchgesetzt, daB die Kosten-und Leistungsrechnung ein wesentliches Hilfsmittel untemeh- merischer Entscheidungen darstellt. Ein sinnvoller Einsatz der Produktionsfaktoren mensch- liche Arbeitskraft, Betriebsmittel und Werkstoffe ist auch bei kleineren Betriebseinheiten ohne laufende Uberwachung durch eine funktionsgerechte Kosten-und Leistungsrechnung kaum moglich. Dieses Buch, das sowohl flir den Selbstunterricht als auch als Leitfaden flir einen praxisnahen Unterricht gedacht ist, solI den Leser, ohne ihn allzusehr zu iiberfordem, in die Kosten-und Leistungsrechnung einfiihren und ihn mit allen darin auftretenden Problemen vertraut machen. Dem allgemeinen Trend zur Mathematisierung der Wirtschaftswissenschaften wird nur be- dingt gefolgt. Allerdings werden mathematische Verfahren, soweit sie dank der elektronischen Datenverarbeitung in der Praxis angewendet werden konnen, ausfiihrlich behandelt. Das Einfligen zahlreicher Beispiele sowie ein umfangreiches Fallbeispiel ftihren zur Intensivierung der Wissenvermittlung und zur AbkHirung des gebotenen Stoffes. Vorwort zur fiinften Auflage Auch die 5. Auflage dieses Buches ist fiir den Selbstunterricht und als Leitfaden fiir den praxis- nahen Unterricht geschrieben.

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