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Kosten- und Leistungsrechnung: Aufgaben und Lösungen by Rieg, Robert

Kosten- und Leistungsrechnung: Aufgaben und Lösungen

by Robert Rieg
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Book cover type: Paperback
  • ISBN13: 9783734783494
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Bod - Books on Demand
  • Publisher Imprint: Bod - Books on Demand
  • Publication Date:
  • Pages: 242
  • Original Price: GBP 23.5
  • Language: German
  • Edition: N/A
  • Item Weight: 440 grams
  • BISAC Subject(s): Accounting / General

Die Kosten- und Leistungsrechnung ist ein zentrales Führungsinstrument. Sie dient dazu, die Wirtschaftlichkeit von Strukturen, Prozessen und Leistungen zu ermitteln und zu steuern. Da das dominierende Ziel eines Unternehmens der Gewinn ist, sind auch die wesentlichen Entscheidungen im Unternehmen auf Ihre Gewinnwirkung hin zu untersuchen. Die Kosten- und Leistungsrechnung stellt dafür geeignete Instrumente bereit. Zunächst dient die Beherrschung der wesentlichen kostenrechnerischen Methoden der Berufspraxis. Jene Absolventen haben Vorteile, die solche Instrumente und Werkzeuge beherrschen, sie anwenden und ihre Resultate korrekt interpretieren können. Ein weiterer Effekt ist das Einüben analytischer Fähigkeiten bei der Beurteilung und Lösung betriebswirtschaftlicher Probleme. Das vorliegende Übungsbuch vereint Aufgaben entlang der üblichen Einteilung der Kosten- und Leistungsrechnung. Es dient zur Vorbereitung auf Prüfungen als auch zum Selbststudium und kann in Vorlesungen und Tutorien eingesetzt werden. Zur Bearbeitung der Aufgaben benötigt man neben den fachlichen Kenntnissen einen einfachen Taschenrechner.

Prof. Dr. Robert Rieg, Professor für Controlling und Interne Unternehmensrechnung an der Hochschule Aalen. Prodekan für Forschung an der Fakultät Wirtschaftswissenschaften. Autor zahlreicher Fachveröffentlichungen.

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