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Die Bankkalkulation in Der PRAXIS: Dargestellt Am Beispiel Der Kreissparkasse Saarbrücken

Die Bankkalkulation in Der PRAXIS: Dargestellt Am Beispiel Der Kreissparkasse Saarbrücken

          
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About the Book

Die vorliegende Arbeit will dazu beitragen, eine Liicke im Bereich der bankbetrieblichen Literatur zu schlieBen. Das Gebiet der Bankkalkulation ist in der Vergangenheit von Theorie und Praxis lange Zeit leider vernach- Hissigt worden. Wahrend einige theoretische Untersuchungen iiber unser Thema auch aus jiingerer Zeit vorliegen, ist unseres Wissens seit der Fehr- manns chen Beschreibung der Geschaftsspartenkalkulation Rummels kein praktisches Modell mehr ausfUhrlich dargestellt worden. Es ist mir ein besonderes Bediirfnis, der Kreissparkasse Saarbriicken und insbesondere Herrn Direktor Richard Hupp fUr die zuteil gewordene Unter- stiitzung be, i der Verfertigung der Arbeit herzlich zu danken. Ebenso gilt mein aufrichtiger Dank Herrn Professor Dr. Karl F. Hagenmiiller, der die vorliegende Untersuchung anregte, fUr die wertvollen Vorschlage bei der Bearbeitung der theoretischen Aspekte des Themas. Robert Werner Giese Inhaltsverzeidmis Einleitung Seite Aufgabe und Wesen einer Sparkassenkalkulation 11 Erster Abschnitt Die Grundlagen der Kalkulation der Kreissparkasse Saarbriicken 19 A. Grundztige der Betriebsorganisation 19 B. Ziele der Kalkulation 22 C. Begriffsbestimmungen 31 D. Organisatorische Eingliederung der Kostenrechnungsstelle 32 Zweiter Abschnitt Darstellung des KalkulatioDSsystems der Kreissparkasse Saarbriicken 35 A. Die Ergebnisrechnung fUr den Gesamtbetrieb - eine Kost- und Erlosartenrechnung. . 35 I. Aufgabe und Wesen 35 II. Die Rechnungstechnik . 38 1. Die Ermittlung der kalkulatorischen Monatsanteile der Kosten und der ErlOse 39 a) Zinskosten. . . . 39 b) Zinserlose. . . . 41 c) Provisionskosten . 44 d) Provisionserlose . 44 e) Personliche Verwaltungskosten . 45 f) Sachliche Verwaltungskosten. . 46 g) Gebliude- und Grundstticksaufwand 47 h) Gebliude- und Grundstticksertrag . 47 i) Steuern. . . . 47 j) Abschreibungen 48 k) Au13erordentliche Aufwendungen . 50 I) AuBerordentlicher Ertrag. . . . .


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Product Details
  • ISBN-13: 9783322980359
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Weight: 326 gr
  • ISBN-10: 3322980359
  • Publisher Date: 01 Jan 1962
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 196
  • Series Title: Schriftenreihe Für Kreditwirtschaft Und Finanzierung
  • Sub Title: Dargestellt Am Beispiel Der Kreissparkasse Saarbrücken
  • Width: 170 mm


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