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Wirtschaftlichkeitsrechnung by Karl-Werner Schulte

Wirtschaftlichkeitsrechnung

by Karl-Werner Schulte
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Book cover type: Paperback
  • ISBN13: 9783790803426
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Physica-Verlag
  • Publisher Imprint: Physica-Verlag
  • Publication Date:
  • Pages: 196
  • Original Price: EUR 26.16
  • Language: German
  • Edition: 4. Aufl. 1986
  • Item Weight: 300 grams
  • BISAC Subject(s): Accounting / General

Vorwort zur zweiten Auflage Der rasche Verkauf der ersten Auflage konnte darauf hindeuten, da "das Buch beim Leser angekommen ist" und daher kein Anla besteht, wesentliche Anderungen an Aufbau und Inhalt des ursprtinglichen Textes vorzunehmen. Die notorische Unzufriedenheit des Autors mit dem, was er einmal publiziert hat, machte dennoch Berichtigungen, Erweiterungen, Ktirzungen und Um- strukturierungen unumganglich. So wurde der Abschnitt tiber den KalkulationszinsfuS aus dem zweiten in das dritte Kapitel transferiert und neu geschrieben. Bei der Endvermogens- und Entnahmekonzeption erfolgte eine starkere theoretische Fundierung, die mit einer ausftihrlicheren Darstellung Hand in Hand ging. Obgleich der Autor mehr dennje der Oberzeugung ist, da die "klassischen Methoden" der Wirt- schaftlichkeitsrechnung jenen Kriterien unterlegen sind, wurden - der Kon- vention widerwillig folgend, aber auch urn dem Leser diese Meinung nahezu- bringen - die Abschnitte tiber den Kapitalwert, die Annuitat und den inter- nen Zinsfu im dritten und vierten Kapitel nicht gestrichen, sondern "nur" tiberarbeitet. Die Kapitel 5 bis 8 blieben - bis auf die Einarbeitung neuerer Literatu- im wesentlichen unverandert, wasjedoch nicht bedeutet, da der Autor mit dem letzten Tell des Buches vollig zufrieden ist; vielmehr setzten eine Zeit- restriktion sowie die wiederholten Hinweise meiner Frau auf den ersten Satz dieses Vorwortes dem Oberarbeitungsdrang ein Ende. Ihr sei daftir und allen Lesern ftir kritische Hinweise herzlich gedankt.

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