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Ansatz von Herstellungskosten aus rechnungslegungspolitischer Sicht bei Kapitalgesellschaften

Ansatz von Herstellungskosten aus rechnungslegungspolitischer Sicht bei Kapitalgesellschaften

          
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About the Book

Inhaltsangabe: Einleitung: Die Gestaltung des Jahresabschlusses ist für Unternehmen in der Rechtsform einer Kapitalgesellschaft eine Aufgabe mit kaum zu überschätzender Bedeutung. Mittels rechnungslegungspolitischer Maßnahmen können die an den Jahresabschluß anknüpfenden Pflichten zur Steuerzahlung und Gewinnausschüttung in ihrer Höhe und ihrem zeitlichen Anfall gesteuert werden. Zudem kann durch entsprechende Gestaltung des Jahresabschlusses sowie freiwillig gewährter Informationen das Verhalten der aktuellen und potentiellen Koalitionsteilnehmer unternehmenszielkonform beeinflußt werden. Weiterhin kann mittels Beeinflussung des Größenklassenmerkmals Bilanzsumme dazu beigetragen werden, eine Prüfungspflicht zu vermeiden sowie bestimmte publizitätsbezogene Erleichterungen zu erlangen. Für Fertigungsbetriebe stellen insbesondere die Kosten für Halb- und Fertigerzeugnisse eine beträchtliche Manövriermasse dar, die im Rahmen der bilanziellen Bewertung zu Herstellungskosten zur Beeinflussung des Jahresabschlusses eingesetzt werden kann. In der vorliegenden Arbeit soll versucht werden, die vielfältigen Gestaltungsmöglichkeiten für den Ansatz von Herstellungskosten darzustellen, und darüber hinaus ein rechnungslegungspolitisches Entscheidungsmodell zur unternehmenszielkonformen Optimierung des Herstellungskostenansatzes zu konzipieren. Die Untersuchung wird dabei auf Unternehmen in den Rechtsform einer Aktiengesellschaft und einer Gesellschaft mit beschränkter Haftung beschränkt, zudem soll der Bereich der Konzernrechnungslegung unberücksichtigt bleiben. Gang der Untersuchung: Im zweiten Kapitel sollen zunächst die rechnungslegungspolitischen Zielsetzungen von Kapitalgesellschaften unter Berücksichtigung von Erkenntnissen der empirischen Jahresabschlußforschung herausgearbeitet und das zur Durchsetzung dieser Ziele zur Verfügung stehende Instrumentarium analysiert werden. Daran anschließend soll versucht werden, einen möglichst großen Überblick über den rechnungslegung


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Product Details
  • ISBN-13: 9783838603230
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3838603230
  • Publisher Date: 26 Aug 1997
  • Height: 210 mm
  • No of Pages: 38
  • Series Title: German
  • Weight: 63 gr


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