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Grundlagen Der Periodenrechnung Von Versicherungsunternehmen

Grundlagen Der Periodenrechnung Von Versicherungsunternehmen

          
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About the Book

über das interne und externe Rechnungswesen der Versicherungsunter- nehmen gibt es keine Gesamtdarstellungen, welche die neuesten Entwick- lungen, darunter die Rechnungslegungsvorschriften von 1973, berücksich- tigen. In diesem Buch wird deshalb eine Gesamtübersicht über die ver- schiedenen Teile des Rechnungswesens der Versicherungsunternehmen gegeben, wobei die Verzahnung der Rechnungsteile besonders berücksich- tigt wird. Die Veröffentlichung wendet sich nicht nur an Versicherungs- studenten aller Art, sondern soll auch der Versicherungspraxis allgemeine Hinweise zur Gestaltung der Unternehmensrechnungen geben; allerdings können keine fertigen Rezepte erwartet werden, weil die betriebsindivi- duellen Rechnungsvoraussetzungen und Informationsbedürfnisse verschie- den sind. Dem internen Rechnungswesen wird seit einigen Jahren in den meisten Versicherungsunternehmen größere Aufmerksamkeit als bisher geschenkt. Die im vorliegenden Buch gewählte Darstellung berücksichtigt allgemein- betriebswirtschaftliche Grundsätze für die Gestaltung der internen Rech- nung. Damit soll deutlich gemacht werden, daß in der Praxis die interne Rechnung stärker als bisher von der externen (handelsrechtlichen) Rech- nung abgesetzt werden muß, wenn gute Informationen für die Zwecke unternehmenspolitischer Entscheidungen gewonnen werden sollen. Im Zusammenhang mit der externen Rechnung, also dem handelsrecht- lichen Jahresabschluß, der vom Geschäftsjahr 1974 an nach den neuen Rechnungslegungsvorschriften zu gestalten ist, werden die allgemeinen Prinzipien dargestellt und einzelne Positionen aus Bilanz und Erfolgs- rechnung erläutert. Daneben wird ein System für die Analyse der Jahres- abschlüsse entwickelt, das vor allem zu einer einheitlichen Verwendung von Kennzahlen beitragen soll.


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Product Details
  • ISBN-13: 9783409858229
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Width: 170 mm
  • ISBN-10: 3409858229
  • Publisher Date: 01 Jan 1977
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 196
  • Series Title: Die Versicherung
  • Weight: 327 gr


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