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Plankostenrechnung: Bericht Über Die Plankostentagung Im Januar 1949 by Wilhelm Kalveram

Plankostenrechnung: Bericht Über Die Plankostentagung Im Januar 1949

by Wilhelm Kalveram
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Book cover type: Paperback
  • ISBN13: 9783663009214
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Publication Date:
  • Pages: 88
  • Original Price: EUR 46.72
  • Language: German
  • Edition: 1949
  • Item Weight: 118 grams
  • BISAC Subject(s): Economics / General

Das grofse Interesse an del' Plankostentagung des Instituts fur Industrie- wirtschaft im Januar 1949 und del' immer wieder an uns herangetretene Wunsch, die bei diesel' Veranstaltung gehaltenen Referate und Anspracnen in Grundzugen festzuhalten, hat uns zur Zusammenstellung diesel' Broschilre veranlatit. .Wir ubergeben sie als wissenschaftlichen Lage- bericht auf einem Spezialgebiet, das zwar im Ausland bereits stark ent- wickert ist, fill' die deutschen Verhaltnisse jedoch noch del' weiteren Durch- leuchtung bedarf. Eine gewisse Unheitlichkeit und Erganzungsbedtirftigkeit des Inhalts del' herausgegebenen Denkschrift war nicht zu vermeiden. Dem Charakter einer 'I'agung entsprechend, - die ursprunglich fachwissenschaftlich auf- gezogen, dann doch einen weit breiteren Umfang annahm - konnte nul' das Grundsatzliche zur Darstellung kommen, die Problematik autgezeigt und die anzustrebende Entwicklung skizziert werden, Durch weitere in- tensive theoretische und empirische Forsehung wird es gelingen, die flexible Plankostenrechnung neuzeitlicher Pragung den Erfordernissen des betricblichen Rechnungswesens, einer standigen Uberwachung del' Betriebsgebarung und einer weitsichtigen Dispositioon vollends nutzbar zu machen. Fruchtbare Anregung hierzu enthalt diesel' 'I'agungsbericht in Fillle. Wir wilrden es sehr begril13en, wenn aufgrund unserer Ver6ffentlichung zahlreiche Anfragen und Vorschlage dem Institut odor del' Arbeltsgemein- schaft Plankosten, die ihrer Bestimmung nach auf steter Gemeinschafts- arbeit mit del' betricbllchen Praxis aufgebaut sind, zugingen, Herrn Dipl.- Kfm. Hans Pet e 1', del' uns bei del' redaktionellen Abfassung bestens unterstiltzte, sprechen wir unseren besonderen Dank aus. INSTITUT FUR INDUSTRIEWIRTSCHAFT E. V. Prof. Dr. W. Kalveram Dr. G. Milller Frankfurt am Main, Juli 1-949. Inhaltsverzeichnis 1. EinfUhrende Worte des Instituts1eiters Pror. K a Ivel' a m, Frankfurt.

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