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Kostenermittlung Und Kostenauswertung Im Hochschulbereich

Kostenermittlung Und Kostenauswertung Im Hochschulbereich

          
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About the Book

Denkt man zunachst in betriebswirtschaftliehen Kategorien, dann versteht man unter Kosten GroBen, die dem Umfang naeh weit Uber mikrookonomisehe Ausgaben- und Auf- wandbetrage hinausgehen konnen 1. Der Kostenbegriff - K. MELLERowrcz sprieht yom Kostendenken als einem bereits abstrakten Relativitatsdenken 2 - umfaBt namlieh ein- mal das Kriterium der Leistungsbezogenheit und zum anderen das des Werteverzehrs bzw. der Wertbindung, wobei jedem Werteverzehr auf der einen Seite eine Wertsehopfung auf der anderen Seite gegenUbersteht 3. Als Kosten, d. h. als bewerteter Verzehr von GUtern und Dienstleistungen zur Erstellung einer Leistung 4, wie die Definition ganz allgemein und fast systemindifferent lautet, sind somit aueh solehe GroBen anzusehen, die weder Ausgaben- oder Aufwandcharakter haben noch zur Erzielung eines erwerbswirtschaft- lichen Erfolges beitragen die betriebswirtsehaftlichen Zusatzkosten kalkulatorische Ab- schreibungen und kalkulatorische Zinsen sind dafUr die bekanntesten Beispiele 5. Auch der unter staatlicher Obhut stehende Hochschulbereich erstellt zweifellos Leistungen; sucht man jedoch nach Veroffentlichungen Uber die Kosten der Hoehschulen, so findet man alles andere als eindeutige Informationen vor; vielmehr bietet sich ein in den Einzelbetra- gen sehr unterschiedliches und darUber hinaus qualitativ verwirrendes Gemisch von Aus- gaben-, Aufwand- und Kostendaten an, das nicht selten sogar reprasentativ genannt wird, dessen praktische Brauchbarkeit jedoch anliiBlieh der starken Kostendifferenzen mit Recht angezweifelt werden darf: Nach Ansicht H. DrCHGANS' 6 sind z. B.


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Product Details
  • ISBN-13: 9783531022024
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Edition: 1971 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 170 mm
  • ISBN-10: 3531022024
  • Publisher Date: 01 Jan 1971
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 122
  • Series Title: 0012-Softcover Repri
  • Weight: 213 gr


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