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Kapitalfreisetzung Durch Rationelle Lagerhaltung in Industriellen Unternehmen

Kapitalfreisetzung Durch Rationelle Lagerhaltung in Industriellen Unternehmen

          
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About the Book

Jedes Unternehmen soll aus dem Fonds der Volkswirtschaft nur so viel Kapital in Anspruch nehmen, wie es zur Erfiillung seiner Aufgaben be dar£. Mit diesem Kapital miissen die einzelnen Vermogensteile des Unternehmens auf das spar- samste ausgestattet werden. Verletzen die Unternehmungen dieses Gebot, so ziehen sie mehr Kapital an sich, als fiir die Erstellung ihres Beitrages zur Gesamt- wirtschaft erforderlich ist. Sie schaden dadurch der V olkswirtschaft. Die Ver- suchung, mit dem Kapital nicht okonomisch umzugehen, ist in industriellen Unternehmen meistens am groBten bei den Vorraten. Dies laBt die Untersuchung z. B. der Bilanzen von Aktiengesellschaften erkennen. Die nachfolgende Arbeit setzt sich zum Ziel zu priifen, auf welchen Wegen Kapi- tal freigesetzt werden kann, das im ObermaB den Vorraten zugefiihrt worden war. WeiB man urn die betriebliche Funktion der Vorratswirtschaft, so muB die Frage, in welcher Weise die Kapitalbindung sich verringern laBt, auf die Suche nach optimalen Bestanden gerichtet sein. Wie Optima der Bestande unter Beachtung der betrieblichen Interdependenzen zu bestimmen sind und wie durch eine rationelle Gestaltung des Produktionsaufbaus und -ablaufs die Kapitalbindung in der Lagerwirtschaft beeinfluBt werden kann, sucht diese Arbeit zu klaren. Angeregt wurde die Untersuchung durch Herrn Professor Dr. Dr. h. c. THEODOR BESTE, dem ich hiermit meinen besonderen Dank sagen mochte. Wertvolle Hin- weise gab mit Herr Professor Dr. GERT v. KORTZFLEISCH, dem ich ebenfalls danke. Die Arbeit wurde durch das Landesamt fiir Forschung des Landes Nord- rhein-Westfalen gefordert. Koln, im J uli 1963 HERBERT SCHULTE 5 Inhalt 1. Grundfragen der Lagerwirtsehaft . . . . . . . . . . . . . . . . . . . . . .. . . 11 . . . . . . . .


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Product Details
  • ISBN-13: 9783663063568
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 178
  • Series Title: Forschungsberichte Des Landes Nordrhein-Westfalen
  • Weight: 295 gr
  • ISBN-10: 3663063569
  • Publisher Date: 01 Jan 1964
  • Edition: 1964 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Width: 170 mm


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