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Betriebsabrechnung Der Kreditinstitute Unter Besonderer Berücksichtigung Der Gesetzlichen Bestimmungen

Betriebsabrechnung Der Kreditinstitute Unter Besonderer Berücksichtigung Der Gesetzlichen Bestimmungen

          
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About the Book

Die Kostenrechnung der Banken ist - verglichen mit der Industrie - unterentwickelt. Das hat einige objektive Griinde, besonders den starken Kosten- und Leistungsverbund im Bankgewerbe, aber auch historische Griinde, namlich die jahrzehntelange Reglementie- rung aller Bankpreise. Der bahnbrechenden Arbeit Rummels folgte lange Zeit nichts. Giides Monographie ist theoretisch interessant, konnte die Praxis allerdings kaum beein- flussen. Mit dieser Arbeit liegt nun erstmals seit Rummel wieder eine sehr praktische Monographie zur Bankkostenrechnung vor. Die Kostenrechnung wird hier systematisch als Fiihrungs- und Entscheidungsinstrument behandelt. Der Schwerpunkt liegt bei einer Besonderheit der Banken, namlich der Beriicksichtigung spezifischer gesetzlicher Be- stimmungen (Mindestreserven, "Grundsatze"). Das gab es bisher nur in Form von Bank- planungsmodellen, die wegen ihrer groBen Abstraktheit ebenfalls keine praktische Bedeu- tung erlangt haben. Man darf wohl zuversichtlich voraussagen; daB die Kostenrechnung fUr die Banken in den kommenden Jahren sehr an Bedeutung gewinnen wird. Diese Arbeit wird dabei fiir die Praxis wie das Studium gleich unentbehrlich sein. Herr Kunze war aufgrund seiner langjahrigen verantwortlichen Tatigkeit fiir die Bank fiir Gemeinwirtschaft AG in Frankfurt mit den praktischen Problemen der Bankkosten- rechnung eng vertraut. Er gehorte dabei zu den ganz wenigen Mannern, die Erkenntnisse, die in einem langen Arbeitsleben gewonnen wurden, noch wissenschaftlich fruchtbar gemacht haben. Der Fachbereich Wirtschaftswissenschaften der Johann-Wolfgang-Goethe- Universitat hat ihn mit dieser Arbeit zum Doktor rerum politicarum promoviert. Herr Dr.


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Product Details
  • ISBN-13: 9783409435116
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 13 mm
  • Width: 170 mm
  • ISBN-10: 3409435115
  • Publisher Date: 01 Jan 1981
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 227
  • Series Title: Schriftenreihe Für Kreditwirtschaft Und Finanzierung
  • Weight: 408 gr


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Betriebsabrechnung Der Kreditinstitute Unter Besonderer Berücksichtigung Der Gesetzlichen Bestimmungen
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