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Kosten- Und Leistungsrechnung in Bauunternehmungen by Rolf F. Toffel

Kosten- Und Leistungsrechnung in Bauunternehmungen

by Rolf F. Toffel
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Book cover type: Paperback
  • ISBN13: 9783519052401
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Vieweg+teubner Verlag
  • Publisher Imprint: Vieweg+teubner Verlag
  • Publication Date:
  • Pages: 272
  • Original Price: EUR 42.05
  • Language: German
  • Edition: 1989
  • Item Weight: 463 grams
  • BISAC Subject(s): Construction / General

Die Kosten- und Leistungsrechnung in Bauunternehmungen hat den Zweck, den betrieblichen Proze des Absatzes und der Erstellung von Bauleistungen zu planen und zu kontrollieren. Die drei typischen Merkmale der Bauunternehmung - die Einzelfertigung, die Auftragsfertigung und die Baustellenfertigung - machen eine typische Ausgestal- tung der Kosten- und Leistungsrechnung in Bauunternehmungen erforderlich, in der nicht nur die Unternehmung insgesamt, sondern vor allem auch die einzelnen Bauobjekte mit Hilfe der Rechengrö en Kosten und Leistungen geplant und kontrolliert werden. Entsprechend wird hier hauptsächlich unterteilt in eine Kosten- und Leistungs- rechnung für Einzelobjekte und eine solche für den Gesamtbetrieb. Diese Darstellung der Planung und Kontrolle der Kosten und Leistungen für Einzelobjekte und für den Gesamtbetrieb bedient sich der eingeführten und bewährten Begriffe des allgemeinen betriebswirtschaftlichen Rechnungswesens, soweit es möglich ist, und spezifischer baubetriebswirtschaftlicher Begriffe, wo es die Besonderheit des Baubetriebes nötig erscheinen lä t. Um dem Leser das Rechnen mit Kosten und Leistungen systematisch und auch für die praktische Anwendung gleicherma en anschaulich nahe zu bringen, wird die Kosten- und Leistungsberechnung für Einzelobjekte und die für den Gesamt- betrieb an jeweils einem Beispiel durchgängig verifiziert, und zwar ohne wie auch mit Einsatz der Elektronischen Datenverarbeitung.

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