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Kostenrechnung in Der Chemischen Industrie by Betriebswirtschaftlichen Ausschuß Des Ve

Kostenrechnung in Der Chemischen Industrie

by Betriebswirtschaftlichen Ausschuß Des Ve
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Book cover type: Paperback
  • ISBN13: 9783663146940
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 223
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1962
  • Item Weight: 368 grams
  • BISAC Subject(s): Economics / General

In dem Werk "Das Rechnungswesen in der Chemischen Industrie der Bundes- republik Deutschland" hat der Betriebswirtschaftliche Ausschu des Verban- des der Chemischen Industrie e.V., Frankfurt am Main, im Jahr 1950 Buch- führungsrichtlinienals Band 1 und im Jahr 1952 Kostenrechnungsrichtlinien als Band 2 herausgegeben. Dies geschah, weil die Gemeinschaftsrichtlinien des Bundesverbandes der Deutschen Industrie in zahlreichen Unternehmen der Chemischen Industrie nicht oder nur eingeschränkt anwendbar sind. Seitdem sind umfangreiche Erfahrungen und beachtliche Erkenntnisse über die Kostenrechnung in der Chemischen Industrie, vor allem durch fruchtbare Zusammenarbeit von betriebswirtschaftlicher Forschung und Praxis, gewon- nen worden. Die Ausgabe der Kostenrechnungsrichtlinien ist seit längerer Zeit vergriffen. Von einer Wiederauflage wurde zugunsten einer Neubearbeitung abgesehen, um die neuen Erkenntnisse auszuwerten. Hiermit wurde ein Ar- beitskreis des Betriebswirtschaftlichen Ausschusses unter der Leitung von Herrn Robert Kratz, stellvertretend von Herrn Erich Reine, beauftragt. Dem Arbeitskreis gehören au erdem die Herren Friedhelm Henkels, Gerhard Marczinkowski, Hanns Pastor, Paul Riebel, Wilhelm Schlierenkamp, Erwin Schmidt und Fritz W ehde an. Die redaktionelle Überarbeitung der Beiträge besorgten die Herren Marczinkowski und Schlierenkamp. Das Werk behandelt im Teil I Grundfragen der Kostenrechnung. Die Eigen- arten der Chemischen Industrie und ihre Auswirkungen auf die Kostenrech- nung sind besonders herausgestellt.

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