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Kosten- Und Leistungsrechnung: Einführung in Die Grundlagen

Kosten- Und Leistungsrechnung: Einführung in Die Grundlagen

          
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About the Book

Normal-Herstellkosten: Herstellungskosten sind effektive 1st-Kosten. Nonnal- Herstellkosten sind als Wertanslitze nur dann zulassig, wenn die Abweichungen zu den Ist-Herstellkosten ennittelt und die Nonnal-Herstellkosten durch eine Verrechnung dieser Kostenabweichungen entsprechend korrigiert werden. Kalkulatorische Kosten: . Kalkulatorische Kosten konnen Zusatz- oder Andersko- sten sein. - Zusatzkosten, wie der kalkulatorische Unternehmerlohn oder die kalkulatori- sche Eigenkapitalverzinsung, sind kein Zweckaufwand im Sinne der Finanz- buchhaltung. Sie stellen Werteverzehre dar, die fiir die Ermittlung des nach Handelsrecht zu berechnenden Unternehmenserfolges unerheblich sind. Nach Auffassung des Gesetzgebers wird das oben erwiihnte Bereitstellen der unter- nehmerischen Arbeitskraft und des unternehmerischen Eigenkapitals durch den nach Handelsrecht ermittelten Gewinn abgegolten. Die in der betrieblichen Kosten- und Leistungsrechnung festgestellten Herstellkosten sind somit urn die in diesen enthaltenen Zusatzkosten zu bereinigen. - Anderskosten, wie kalkulatorische Abschreibung und kalkulatorische Fremd- kapitalverzinsung, sind durch den entsprechenden Zweckaufwand der Finanz- buchhaltung zu ersetzen. So tritt an die Stelle der kalkulatorischen Abschrei- bung eines Anlagegutes nunmehr die bilanzielle Abschreibung. Verwaltungskosten: Zu unterscheiden ist zwischen Betriebsverwaltungskosten und allgemeinen Verwaltungskosten. 1m Regelfall werden bei betriebsinterner Bewertung Lagerzugange an fertigen und unfertigen Erzeugnissen (bzw. selbsterstellter Vonnaterialien) lediglich an- teilig mit Betriebsverwaltungskosten belastet Allgemeine Verwaltungskosten, wie z. B. Gehlilter der Geschliftsleitung oder Kosten des Verwaltungsgebaudes, rechnet man lediglich den in der jeweiligen Periode verauBerten Leistungseinhei- ten zu. Abweichend von dieser betriebsintemen Vorgehensweise laBt es das Handelsrecht zu, daB den Eigenen Leistungen auch angemessene Teile der allgemeinen Ver- waltungskosten zugeordnet werden.


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Product Details
  • ISBN-13: 9783409135528
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1994 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 19 mm
  • Weight: 430 gr
  • ISBN-10: 3409135529
  • Publisher Date: 01 Apr 1994
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 357
  • Series Title: German
  • Sub Title: Einführung in Die Grundlagen
  • Width: 148 mm


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