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Klr Bau Und Baubilanz: Grundlagen -- Zusammenhänge -- Auswertungen Mit Einem Durchgängigen Beispiel

Klr Bau Und Baubilanz: Grundlagen -- Zusammenhänge -- Auswertungen Mit Einem Durchgängigen Beispiel

          
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About the Book

In der Fachliteratur sind die KLR Bau und die Baubilanz, nicht zuletzt von den beiden Autoren, mehr- fach dargestellt worden. Es handelt sich dabei urn Beitrage, die gezielt nur die KLR oder nur den J ahres- abschluB zum Inhalt haben. Was bisher fehlte, war eine Ausarbeitung, die beide Rechenwerke umfaBt und die vor all em die Zusammenhiinge und die Gemeinsamkeiten, aber auch die Unterschiede herausar- beitet. Der gemeinsame Ausgangspunkt von KLR und JahresabschluB ist das Rechnungswesen, das bis zu Beginn des Jahrhunderts nur den JahresabschluB erstellte. Es erwies sich dann, daB die durch das Gesetz vorgeschriebene jahrliche Rechnungslegung nicht mehr ausreichte, urn ein Unternehmen wirtschaftlich kontrollieren und steuern zu konnen. Daher entwickelten die Unternehmen neben dem JahresabschluB die KLR. Beide Rechenwerke stehen in enger Verb in dung zueinander. Sie erganzen sich und verarbeiten weitgehend das gleiche Zahlenmaterial. In den Bauunternehmen sind Ingenieure und Kaufleute fUr die Kosten-und Leistungsrechnung (KLR) und den JahresabschluB (Baubilanz) verantwortlich. Daher ist es notwe dig, daB sowohl den Ingenieu- ren als auch den Kaufleuten die Zusammenhange der genannten Sachgebiete erlautert werden. Eine erfolgreiche UnternehmensfUhrung verlangt die von Sachkenntnis getragene Anwendung beider Instrumente. Das gilt urn so mehr, als beide Sachgebiete auch fUreinander unentbehrlich sind; eine aIle Moglichkeiten nutzende Bilanzbewertung setzt eine funktionierende Kosten-und Leistungsrechnung voraus. Die Kosten-und Leistungsrechnung ist die Basis des innerbetrieblichen Soll-Ist-Vergleichs; die Bilanz ist Grundlage dervergleichenden Bilanzanalyse, der Messung des eigenen Unternehmens an den Zahlen der Wettbewerber.


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Product Details
  • ISBN-13: 9783322895479
  • Publisher: Vieweg+teubner Verlag
  • Publisher Imprint: Vieweg+teubner Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 8 mm
  • Weight: 394 gr
  • ISBN-10: 3322895475
  • Publisher Date: 28 Mar 2012
  • Binding: Paperback
  • Height: 297 mm
  • No of Pages: 139
  • Series Title: Schriften Des Hauptverband Der Deutschen Bauindustrie E.V.
  • Sub Title: Grundlagen -- Zusammenhänge -- Auswertungen Mit Einem Durchgängigen Beispiel
  • Width: 210 mm


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