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Kosten- und Leistungsrechnung kompakt by Völker, Lutz

Kosten- und Leistungsrechnung kompakt

by Lutz Völker
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Book cover type: Paperback
  • ISBN13: 9783752647600
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Bod - Books on Demand
  • Publisher Imprint: Bod - Books on Demand
  • Publication Date:
  • Pages: 442
  • Original Price: GBP 27.5
  • Language: German
  • Edition: N/A
  • Item Weight: 522 grams
  • BISAC Subject(s): Accounting / General

In diesem Buch werden die wesentlichen Grundlagen der Kosten- und Leistungsrechnung dargestellt. Um die Aneignung dieses anspruchsvollen Teilgebietes der Betriebswirtschaftslehre zu unterstützen, werden die Ausführungen durch zahlreiche Beispiele sowie einen umfangreichen Übungsteil mit Lösungshinweisen ergänzt. Die Kosten- und Leistungsrechnung stellt eine der zentralen Grundlagen der Betriebswirtschaftslehre dar. Diesbezügliche Kenntnisse sind für eine gewinnorientierte Unternehmenssteuerung unverzichtbar. Andere Bereiche, wie z.B. das Controlling, bauen auf den Daten der Kostenrechnung auf. Zu Recht gehört die Kostenrechnung deshalb zu den Grundlagenfächern jeder betriebswirtschaftlichen Ausbildung. Die Zielgruppen dieses Buches sind Studenten der Betriebswirtschaftslehre an Hochschulen und Berufsakademien sowie Teilnehmer an Fortbildungsma nahmen der Industrie- und Handelskammern z.B. zum Geprüften Bilanzbuchhalter oder zum Geprüften Betriebswirt. Bei der Arbeit mit dem Buch sollten unbedingt die Übungsaufgaben zu den einzelnen Abschnitten zur Sicherung des Lernerfolgs bearbeitet werden. In einer kurzen Einführung wird zunächst die Kostenrechnung in das Gesamtsystem des betrieblichen Rechnungswesens eingeordnet, die wesentlichen Aufgabenbereiche umrissen und die wichtigsten Grundbegriffe erläutert. Die folgenden drei Kapitel umfassen die Kostenarten-, Kostenstellen- und Kostenträgerrechnung im Rahmen der klassischen Vollkostenrechnung. Danach wird die Deckungsbeitragsrechnung als wichtigste Form der Teilkostenrechnung betrachtet. Im dann folgenden Kapitel wird die Plankostenrechnung als Voll- und Teilkostenrechnung skizziert. Abschlie end erfolgt eine Darstellung der Prozesskostenrechnung. Das letzte Kapitel stellt die Grundzüge der Zielkostenrechnung dar.

Lutz Völker hat nach einer gewerblichen Berufsausbildung im Maschinenbau zunächst Berufspädagogik (Ing.-Päd.) sowie später berufsbegleitend Wirtschaftswissenschaften (Dipl.-Kfm.) und Jura (LL.B./LL.M.) studiert. Er ist als freiberuflicher Dozent und Fachbuchautor für Recht und Betriebswirtschaftslehre in der beruflichen Weiterbildung für Erwachsene tätig.

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