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Investitions- Und Kontrolltheoretische Ansätze Der Kostenrechnung

Investitions- Und Kontrolltheoretische Ansätze Der Kostenrechnung

          
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About the Book

seit langem sind Wissenschaft und Praxis bestrebt, die Ko- stenrechnung zu einem entscheidungsorientierten FUhrungsin- strument auszubauen. So war die Entwicklung der Teilkosten- rechnung vor allem von der Absicht getragen, relevante In- formationen fUr kurzfristige Entscheidungen bereitzustel- len. Die Auseinandersetzung um Voll- und Teilkostenrechnung konzentriert sich auf ihre Verwendbarkeit fUr Zwecke der Planung, Steuerung und Kontrolle. Bislang wurde die Frage der Relevanz von Kosteninforma- tionen anhand von einzelnen Entscheidungsproblemen disku- tiert. Es fehlte eine konzeptionell zuverlassige Basis fUr ihre Beantwortung. Mit dem investi tionstheoretischen und dem kontrolltheoretischen Ansatz der Kostenrechnug sind nun zwei solche Konzepte vorgelegt worden. Beide geben vor, fUr die Beurteilung der Kostenrelevanz geeignet zu sein. In ihrer Struktur erscheinen sie jedoch sehr verschieden. Deshalb wird in dieser Schrift untersucht, ob es sich hier um zwei gegensatzliche oder um zwei miteinander vereinbare Konzepte handelt. Grundlage der Untersuchung ist eine ver- standliche Darstellung und systematische GegenUberstellung beider Ansatze. Anhand eines einheitlichen Modells wird herausgearbeitet, unter welchen Bedingungen sie zu demsel- ben Ergebnis fUhren und wo ihre strukturellen Unterschiede liegen. Duch eine auBerst genaue Analyse gelingt es, ihre Gemeinsamkeiten und Differenzen im Hinblick auf die Ablei- tung entscheidungsrelevanter Kosten herauszuarbeiten. tiber eine Erweiterung auf spezielle Modelle wird die Vielfalt moglicher Interpretationen und Varianten aUfgezeigt.


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Product Details
  • ISBN-13: 9783824400676
  • Publisher: Deutscher Universitats-Verlag
  • Binding: Paperback
  • Height: 229 mm
  • No of Pages: 266
  • Series Title: German
  • Weight: 381 gr
  • ISBN-10: 3824400677
  • Publisher Date: 01 Jan 1991
  • Edition: 1991 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 15 mm
  • Width: 152 mm


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