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Bilanzen Aus Zukunftswerten: Ein Theoretischer Beitrag Zum Inhalt Und Aufbau Von Planbilanzen

Bilanzen Aus Zukunftswerten: Ein Theoretischer Beitrag Zum Inhalt Und Aufbau Von Planbilanzen

          
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About the Book

Die nach den heute gültigen Rechnungslegungsvorschriften aufzustellenden Jahresabschlüsse einer Unternehmung ent- halten vorwiegend ex-post-Größen, zum Teil jedoch auch Prognoseelemente. Diese in die Zukunft reichenden Größen machen aus der herkömmlichen Bilanz jedoch noch keine Soll- oder Planbilanz. Vielmehr wird von einer Planbi- lanz erst dann gesprochen werden können, wenn die in ihr enthaltenen Elemente überwiegend aus zukünftigen Daten bestehen. Die Planbilanz ist somit ein Instrument der Planung und kann als Soll- beziehungsweise Planvorgabe und auch als umfassendes Informationssystem der Ge- schäfts- und Betriebsleitung zur Fundierung ihrer Dis- positionen dienen. Die Autoren haben sich zum Ziel gesetzt zu untersuchen, wie sich aus Zukunftswerten die Rechnungslegung einer Unternehmung so gestalten läßt, daß einerseits die han- deIsrechtlichen Anforderungen gewahrt bleiben, zum an- deren jedoch reine Plangrößen Verwendung finden. Es wird zunächst der Frage nachgegangen, welche Möglichkei- ten die vornehmlich auf Zukunftswerten aufbauenden öko- nomischen Gewinnkonzeptionen bieten, um ein zukunftsbe- zogenes Bilanzierungssystem zu entwickeln. Dabei stellt sich dann jedoch ein erheblicher Mangel heraus: Die Planbilanzen, aus dem System des ökonomischen Gewinns entwickelt, kollidieren mit den handelsrechtlichen Rech- nungslegungsvorschriften. Hierdurch wird nicht nur der Vergleich zwischen den Plan- und Handelsbilanzen proble- matisch, sondern gleichzeitig auch der Informationsge- halt eingeschränkt. Um diese Mängel zu umgehen, ist deshalb ein alternatives System von Bilanzen aus Zukunftswerten entwickelt wor- den, das auch auf Zahlen der betrieblichen Teilpläne aufbaut. Dabei werden für einen vorgegebenen Planungs- zeitraum jeweils Plan- beziehungsweise Zukunftsbilan- zen aufgestellt, welche den handelsrechtlichen Bilan- zierungsvorschriften gerecht werden.


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Product Details
  • ISBN-13: 9783409161114
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1973 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 9 mm
  • Weight: 276 gr
  • ISBN-10: 3409161112
  • Publisher Date: 01 Jan 1973
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 155
  • Series Title: German
  • Sub Title: Ein Theoretischer Beitrag Zum Inhalt Und Aufbau Von Planbilanzen
  • Width: 170 mm


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