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Kostenrechnungs-Standardsoftware Für Mittelständische Unternehmen by Wolfgang Männel

Kostenrechnungs-Standardsoftware Für Mittelständische Unternehmen

by Wolfgang Männel
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Book cover type: Paperback
  • ISBN13: 9783409121101
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 231
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1990
  • Item Weight: 377 grams
  • BISAC Subject(s): Economics / General

1m April 1989 fand erstmals die Fachtagung, Kostenrechnungs-Standardsoftware fur mittelstandische Unternehmen" statt. Der seit mehreren Jahren etablierte "KongreB Ko- stenrechnung" hatte immer wieder gezeigt, daB insbesondere mittelstandische Unterneh- men, die ihre Kostenrechnung durch den Einsatz moderner Software rationalisieren und verbessem wollen, nach zielgerichteten Infonnationsmoglichkeiten suchen. Da der Markt fUr Standardsoftware mittlerweile insbesondere fur mittelsUindische Untemehmen ein recht breites Angebot an Standardlosungen zur Kosten- und Leistungsrechnung umfaBt, sollte die Fachtagung einen Oberblick tiber den Stand und die Entwicklungsten- denzen einiger mehrfach implementierter Softwareprodukte zur Kosten-, Leistungs-, Erlos-und Ergebnisrechnung gewlihren. Die Referenten namhafter Softwarehiiuser fur mittelstandsorientierte DV-Losungen konnten dazu gewonnen werden, die wichtigsten Aussagen ihrer Vortriige in dem nun- mehr vorliegenden Sonderheft 1/89 der krp in Fonn von Fachbeitriigen zu veroffentli- chen. Diese geben jeweils einen Uberblick tiber die betriebswirtschaftlichen und soft- waretechnischen Gesamtkonzepte und informieren in unterschiedlichen Schwerpunkten tiber die detaillierte Gestaltung wichtiger Teilkomponenten der Kosten-, Leistungs-, Erlos-und Ergebnisrechnung. Ob die Anforderungen eines betriebswirtschaftlichen Konzepts der Kosten-, Leistungs-, Erlos- und Ergebnisrechnung erfiillt werden konnen, hiingt weitgehend von den DV- technischen Realisierungsmoglichkeiten abo In mitteistandischen Unternehmen erfordern Ressourcenbeschriinkungen meist zwingend den Einsatz von Standardsoftware, so daB das entworfene Konzept mit den Grenzen dieser nicht maBgeschneiderten Software ab- gestimmt werden muB. Ausscblaggebend ist jedoch letztlich, daB der Nutzer von Stan- dardsoftware fortlaufend an konzeptionellen und EDV-techni-schen Weiterentwieklun- gen partizipieren kann.

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