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Handelsbetrieb Und Marktordnung: Festschrift Carl Ruberg Zum 70. Geburtstag

Handelsbetrieb Und Marktordnung: Festschrift Carl Ruberg Zum 70. Geburtstag

          
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About the Book

II. Die Voraussetzungen der Sortimentskalkulation 17 1. Marktordnung und Marktform 17 2. BetriebspoHtik 18 III. Die Durchfiihrung der Sortimentskalkulation 20 1. Sortimentskalkulation aUf der Basis des Kostenprinzips 20 2. Sortimentskalkulation auf der Basis des Wertprinzips 22 a) Die Formen des Wertprinzips. . . . . . . . . . 22 b) Das "erweiterte Gewinnmaximierungstheorem" zur Losung der optimalen Sortimentskalkulation. . . . . . . . . 23 3. Sortimentskalkulation aUf der Basis des Ganzheitsprinzips 23 a) Allgemeine mathematische Formulierung . 23 b) Die praktische Durchfiihrung der optimalen Sortimentskalkulation . . . . . . . . . . 27 IV. Die Sortimentskalkulation als Instrument ganzheitlicher betrieblicher Preispolitik. . . . . . . . . . . . . . . 37 I. Problemstellung 1. Treiben Handelsunternehmen selbstiindige Preispolitik, so wird dabei 1 vielfach ein Prinzip angewandt, das als Sortimentskalkulation ) bezeichnet zu werden pfiegt. "Hierunter versteht man ein Verfahren, nach dem beson- ders giinstig eingekaufte Waren h6her belastet werden, urn umgekehrt un- giinstig eingekaufte Waren mit unternormalen Zuschliigen verkaufen zu 2 k6nnen). " Die Handelsunternehmen beziehen in ihre absatzpolitischen "Oberlegungen die gesamte Breite des von ihnen angebotenen Sortiments ein. Die Preispolitik wird nicht isoliert fiir jedes einzelne Produkt betrieben, sondern vielmehr unter Beriicksichtigung der zwischen den einzelnen Pro- dukten des Sortiments bestehenden Interdependenzen durchgefiihrt. Preis- politik im Handel bedeutet also stets notwendigerweise Preispolitik un d Sortimentspolitik. Mit Recht sieht daher Seyffert in der Sortimentskalkula- tion des Handels einen wesentlichen Bestandteil der Handelsleistung: "Der kalkulatorische Ausgleich innerhalb der Betriebsspanne, die Kompensations- kalkulation, ist eine wirtschaftliche Notwendigkeit. Der Kaufmann muB die M6glichkeit haben, besonders giinstig eingekaufte Waren h6her zu belasten, urn umgekehrt ungiinstig eingekaufte mit unternormalen Zuschliigen ver- kaufen zu k6nnen. Das ist nicht sein einziges Motiv.


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Product Details
  • ISBN-13: 9783663030676
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 256
  • Series Title: German
  • Sub Title: Festschrift Carl Ruberg Zum 70. Geburtstag
  • Width: 170 mm
  • ISBN-10: 3663030679
  • Publisher Date: 01 Jan 1962
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 14 mm
  • Weight: 421 gr


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