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Das Rechnen Mit Fixen Und Proportionalen Kosten

Das Rechnen Mit Fixen Und Proportionalen Kosten

          
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About the Book

Wenn die Lehre von den fixen und proportionalen Kosten eine "frag- wtirdige Theorie" ware, deren Unterscheidungen "lediglich die zufiilligen Ausdrucksformen einer Rechentechnik" waren, "die von bestimmten be- triebswirtsehaftlichen Richtungen irrttimlicherweise ais Grundsatz ange- sehen und entsprechend in ihren Lehrmeinungen propagiert wtirde" (B red t- wenn "die einzeinen Kostenarten . . . sich keineswegs diesen Kostenkate- gorien zuordnen" liellen, "vieimehr einen vollig willktirlichen und unde- finierbaren VerIauf" hatten und "trotz aller Bcmiihungen, Storungsfak- toren, soweit es irgend mijglich ware, auszuschalten", . . . eine "sprunghafte Veranderung in ihrem VerhaHen" zeigten, "die jeder Erklarung spottete" (H e n ze I- wenn sich das Rechnen mit fixen und pr0l!0rtionaien Kosten allein in einer Grenzkostenkalkulation erschopfte und der Grenzkostensatz in der ge- lenkten Wirtschaft "nur da noch GeHung haben" wtirde, wo er, nicht aus- drtieklich verboten" ware, und damit "tot, tot flir aIle Zeiten" 'ware, also "heute bereits in das Gebiet einer betriebswirtsclJ. aftliclJ. en Dogmenge- sehiehte" gehorte (S and i g- dann wiirde es unmogIiclJ. und zwecklos gewesen sein, dieses Buch zu sehreiben. In seinen vier Kapiteln sind aber in eiller Flueht immer tiefer und breiter ausgreifender Gedankengange die Notwendigkeit, die MogliclJ. keit und die Zweekmafiigkeit solcher fortschrittlichen Kostenredillung ftir aile ihre Aufgaben und ZII jeder Zeit bewiesen. Die Einsicht in diesen Fragenkreis siclJ. erte sich der Verfasser ais be- ratender Betriebswirtschafter durch umfiingliehe Tatbestandsaufnahmen und versclJ. iedenseitige Deutungsversuche in einer tiber zehn Jahre hinweg reiclJ. enden Dntersuchungstatigkeit auf zahlreiclJ. en W rken der Schwer- und Ver(einerungsindustrie.


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Product Details
  • ISBN-13: 9783322961556
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Width: 148 mm
  • ISBN-10: 3322961559
  • Publisher Date: 01 Jan 1948
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 220
  • Series Title: German
  • Weight: 267 gr


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