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Grundlagen der Gemeinkostenplanung in der flexiblen Plankostenrechnung

Grundlagen der Gemeinkostenplanung in der flexiblen Plankostenrechnung

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Bochum (Fachbereich Wirtschaft), Veranstaltung: Schwerpunktseminar Kostenrechnung, Sprache: Deutsch, Abstract: Im Rahmen ihrer Tätigkeit sehen sich Unternehmen mit der Notwendigkeit konfrontiert, Entscheidungen zu treffen: Welche Erzeugnisse sollen produziert werden und in welcher Menge? Sollen Leistung selber erstellt oder hinzugekauft werden? Können Kapazitäten abgebaut und somit Kosten eingespart werden? Nur die Kostenrechnung stellt die zur Beantwortung dieser und weiterer Fragen notwendigen Informationen bereit und leistet so einen wesentlichen Beitrag zur Unternehmenssteuerung und -kontrolle. Damit die Kostenrechnung in der Lage ist, diese Informationsfunktion zu erfüllen und ebenso für zukünftige Perioden Kosten und Leistungen zu planen, bedarf es eines Kostenrechnungssystems, welches systematisch alle Kosten erfasst und auf die Kostenträger weiterverrechnet und darüber hinaus nicht mit Ist- sondern mit Plan-Werten operiert. Die flexible Plankostenrechnung auf Vollkostenbasis entspricht einem solchen System. Während in der Kostenrechnung Einzelkosten direkt einem Kostenträger zugerechnet werden können, ist dieses bei Gemeinkosten nur mit Hilfe von Bezugsgrößen möglich. Die Verrechnung der Gemeinkosten über Bezugsgrößen ist in der Praxis hingegen oft komplex und mit einer Reihe von Problemen behaftet, weshalb es durchaus gerechtfertigt ist, dass den Gemeinkosten innerhalb der Kostenrechnung eine zentrale Bedeutung zugesprochen wird. Dieses Buch gibt erste Einblicke in die Grundlagen der Gemeinkostenplanung der flexiblen Plankostenrechnung, indem es die Gemeinkostenproblematik darstellt, sukzessiv die wesentlichen Planungsschritte vorstellt und aufzeigt, worauf es dabei ankommt. Aufgrund der vielen praxisnahen Beispiele, ist dieses Buch besonders für Studierende in Grund- und Hauptstudium geeignet, die bereits über gewisse Grundkenntnisse der Ko


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Product Details
  • ISBN-13: 9783638661294
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3638661296
  • Publisher Date: 28 Jun 2007
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Weight: 113 gr


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