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Verteilungsschlüssel in Verfahren der innerbetrieblichen Leistungsverrechnung by Koeppe, Frederik

Verteilungsschlüssel in Verfahren der innerbetrieblichen Leistungsverrechnung

by Frederik Koeppe
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Book cover type: Paperback
  • ISBN13: 9783640754458
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 60
  • Original Price: USD 41.9
  • Language: German
  • Edition: N/A
  • Item Weight: 91 grams
  • BISAC Subject(s): Management

Bachelorarbeit aus dem Jahr 2010 im Fachbereich BWL - Controlling, Note: 1,7, Ruprecht-Karls-Universität Heidelberg (Alfred-Weber-Institut für Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Das Ziel der vorliegenden Arbeit besteht darin, dem Leser die Probleme und Möglichkeiten der innerbetrieblichen Leistungsverrechnung im Rahmen der Kosten- und Leistungsrechnung zu vermitteln. Dazu sollen die Unterschiede der verschiedenen Verfahren der innerbetrieblichen Leistungsverrechnung herausgearbeitet werden. Die besondere Problematik der Verteilung von nicht zurechenbaren Gemeinkosten in diesem Verfahren liegt dabei im Fokus der Betrachtung. Diesbezüglich sollen theoretisch fundierte Entscheidungshilfen für die Auswahl geeigneter Verteilungsschlüssel für das praktische Rechnungswesen und Controlling plausibel dargelegt werden. Der steigende Anteil von Gemeinkosten im Verhältnis zu Einzelkosten in Unternehmen zeigt die Aktualität dieses Problemfeldes und zwingt Controller und Manager zu einer intensiven Auseinandersetzung mit diesem Thema.

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