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Rechnungswesen Und EDV: Einsatz Von Personalcomputern by W. Kilger, A. -W Scheer

Rechnungswesen Und EDV: Einsatz Von Personalcomputern

by W. Kilger , A. -W Scheer
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Book cover type: Paperback
  • ISBN13: 9783790803228
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Physica-Verlag
  • Publisher Imprint: Physica-Verlag
  • Publication Date:
  • Pages: 613
  • Original Price: EUR 51.39
  • Language: German
  • Edition: N/A
  • Item Weight: 967 grams
  • BISAC Subject(s): Management Information Systems

Aufgrund des grof.\en Erfolges der 4. Saarbrticker Arbeitstagung mit dem Thema Rech- nungswesen und EDV, der deutlich werden lieB, daf.\ die Diskussion tiber die Grundlagen, Gestaltungsaltemativen, Verfahrens- und Schnittstellenprobleme eines EDV -gestiitzten Rechnungswesens in der betrieblichen Praxis auf unvermindert reges Interesse st6Bt, haben wir uns entschlossen, das obige Thema (bis auf weiteres) als Generalthema der Saar- brticker Arbeitstagungen beizubehalten. Hierbei werden aber die Schwerpunkte jeweils veriindert und an erkennbare Entwicklungstendenzen des computergesttitzten Rechnungs- wesens angepaf.\t. Der Schwerpunkt der 5. Saarbrticker Arbeitstagung und damit des vorliegenden Tagungs- bandes liegt auf Fragen des Einsatzes von Personal Computem (Mikrocomputem) irn Rechnungswesen und Controlling. Das Ziel des Tagungsprogramms besteht darin, einen Vberblick tiber die M6glichkeiten zu geben, die der organisatorischen Gestaltung und den Auswertungsverfahren des Rechnungswesens durch die Entwicklung leistungsfahiger Personal Computer erOffnet werden. In Ubersichtsvortriigen werden zunachst die Entwicklungstendenzen des innerbetrieb- lichen Rechnungswesens von einer tiberwiegend periodenorientierten zu einer starker aktionsorientierten betriebswirtschaftlichen Steuerungsrechnung aufgezeigt und unter- sucht, ob der Einsatz von Personal Computem ein zusatzliches Auswertungsinstrument oder integraler Bestandteil eines computergesteuerten Rechnungswesens ist. Da individuelle Auswertungen eines Benutzers eine wirksame Datenbasis voraussetzen, wird er6rtert, ob und inwieweit die Konzeption der Grundrechnung in besonderem MaBe als Grundlage einer datenbankorientierten Kostenrechnung geeignet ist. In einem weitereh Vortrag wird ein Vberblick tiber die Einsatzm6glichkeiten von spread sheet Programmen im Rechnungswesen gegeben.

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