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Skript zum Thema: Rechnungswesen / Controlling by Mohr, Rolf

Skript zum Thema: Rechnungswesen / Controlling

by Rolf Mohr
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Book cover type: Paperback
  • ISBN13: 9783638703789
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 116
  • Original Price: USD 67.5
  • Language: German
  • Edition: N/A
  • Item Weight: 159 grams
  • BISAC Subject(s): Accounting / General

Skript aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1, Veranstaltung: Vorlesung, Sprache: Deutsch, Abstract: Damit Sie die Finanzen Ihres Unternehmens im Griff haben und jederzeit über die wirtschaftlichen Ertragsaussichten sowie die Vermögens-, Finanz- und Ertragslage informiert sind, müssen Sie sich mit den kaufmännischen Aufgaben und Pflichten des Rechnungswesens vertraut machen. Das Führen von Büchern und Aufzeichnungen - heute üblicherweise unter Verwendung moderner EDV-Techniken - ist Voraussetzung für die unternehmerische Erfolgskontrolle. Als Kaufmann sind sie gemä 242 HGB zur Erstellung einer Jahresbilanz sowie einer Gewinn- und Verlustrechnung gemä 242 II HGB verpflichtet. Eine leistungsfähige und aussagekräftige Buchhaltung gewährleistet die ständige Informationsmöglichkeit über die aktuelle Vermögens-, Finanz- und Ertragslage. Auch Gesellschafter, Banken und die Finanzbehörde wollen über die Unternehmensentwicklung informiert werden. Zum Rechnungswesen eines Unternehmens gehören: Buchführung Kostenrechnung Bestandteile Zum betrieblichen Rechnungswesen werden alle Verfahren gezählt, die die im Betrieb auftretenden Geld- und Leistungsströme erfassen und überwachen. Es erfasst, ordnet und bewertet systematisch alle Wert- und Mengenbewegungen im Unternehmen. Mit Hilfe des Rechnungswesens können Sie die Bestände, Vermögens- und Kapitalveränderungen, das Unternehmensergebnis, Kosten und Leistungen, ermitteln und somit den gesetzlichen Bestimmungen (Handelsrecht, Steuergesetzgebung) nachkommen. Funktionen des Rechnungswesens Die Buchführung ist u.a. die Grundlage für die Bilanzierung, in der Kostenrechnung werden so wichtige Fragen gestellt wie: Zu welchem Preis muss das Produkt oder die Dienstleistung überhaupt verkauft werden, damit der Betrieb - zumindest - kostendeckend arbeitet? Wie könnten Fix- und Gemeinkosten verringert werden? Wo im Unternehmen entstehen die wesentlichen Kosten

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