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Die Betriebliche Anpassung ALS Problem Des Betrieblichen Rechnungswesens

Die Betriebliche Anpassung ALS Problem Des Betrieblichen Rechnungswesens

          
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About the Book

Innerhalb der betriebswirtschaftliehen Forschung und Lehre wird die Produk- tionstheorie weitgehend isoliert von der Investitionstheorie behandelt. Diese strenge Trennung wird auch vom betrieblichen instrumentalen Rechnungs- wesen übernommen, in dem die Entscheidungsgrundlagen für Programm- und Preispolitik ohne Zusammenhang mit den rechnerischen Grundlagen für die Investitionspolitik erstellt werden. Tatsächlich besteht aber eine für die Dis- position wesentliche Interdependenz zwischen dem Produktions- und Inve- stitionssektor der Betriebe. Sie manifestiert sich vor allem in denjenigen Produktionsfaktoren, die im Produktionsbereich als kostenverursachende Größen und Engpässe in Erscheinung treten, gleichzeitig aber Entscheidungs- variable in Investitionsüberlegungen bilden. Diese Interdependenz im Hin- blick auf die betrieblichen Anpassungsprozesse aufzuzeigen und nach den Modalitäten einer optimalen Kombination von Produktions- und Investitions- entscheidungen zu forschen, war Anliegen dieser im Jahre 1962 abgeschlos- senen Habilitationsschrift. Wien, im August 1964 Peter Swoboda Inhaltsverzeichnis Seite Einleitung . . . . . . . 13 Erster Abschnitt Theoretische Grundlagen I. Die Rolle der Anpassung innerhalb des betrieblichen Entscheidungs- und Ausführungsprozesses . 14 A. Der betriebliche Entscheidungsprozeß . . . 14 B. Der betriebliche Ausführungsprozeß . . . 15 C. Die Anpassung als Anpassungsentscheidung und Anpassungshandlung . . . . . . . . 16 D. Merkmale einer isolierten Anpassungsentscheidung . 18 E. Der Zusammenhang zwischen den betrieblichen Anpassungsentscheidungen. . . . . . . . . . . . 22 1. Überlagerung der betrieblichen Anpassungsentscheidungen 22 2. Formen der betrieblichen Anpassungsentscheidungen und ihre Koordination . . . . . . . . . . . . . 23 F. Anpassungsentscheidungen und betriebliche Planung . 24 G. Anpassungsentscheidungen und Betriebskybernetik 26 II. Objekte, Formen und Bedingungen der Anpassung . 28 A. Objekte der Anpassung . . . . . . . . . . . . 28 1. Primäre Objekte der betrieblichen Anpassung (Die Produktionsfaktoren) . . . . . . . . . . . . . . 28 a) Die Theorie der Produktionsfaktoren und ihre Kritik 28 b) Systematisierung der Produktionsfaktoren. . . . . 35 aa) Merkmale der Produktionsfaktoren . . . . . .


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Product Details
  • ISBN-13: 9783663126812
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 194
  • Series Title: German
  • Weight: 285 gr
  • ISBN-10: 3663126811
  • Publisher Date: 01 Jan 1965
  • Edition: 1964 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 11 mm
  • Width: 156 mm


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