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Kostenrechnung Und Umweltorientiertes Controlling: Möglichkeiten Und Grenzen Des Einsatzes Eines Traditionellen Controllinginstruments Im Umweltorientierten Controlling

Kostenrechnung Und Umweltorientiertes Controlling: Möglichkeiten Und Grenzen Des Einsatzes Eines Traditionellen Controllinginstruments Im Umweltorientierten Controlling

          
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About the Book

Die Diskussion um Ökologie und Ökonomie ist häufig von einem Gegeneinander gekellllZeichnet. In der vorliegenden Dissertation von Frau Dr. Julia Neumann-Szyszka wird deutlich, daß Umweltschutz zu einem fur die Betriebswirtschaftslehre "alltäglichen" Problem geworden ist, dessen Relevanz auf allen Ebenen zu spüren ist. Die Auswirkungen von umweltschutzrelevanten Aktivitäten gehen auf vielfältige Weise in den Prozeß der Unternehmenssteuerung ein. Die datengestützte Steuerung der Unternehmung - das Controlling -muß also in die Lage versetzt werden, diese Wirkungsvielfalt zu erfassen und zu verarbeiten. Neben dem häufig vorzufindenden Ausspruch einer Neuorientierung des Controllings bzw. der Schaffung neuer Instrumente wird in dieser Arbeit deutlich gemacht, daß die herkömmlichen Instrumente, vor allem auch die Kostenrechnung, sehr wohl in der Lage sind, umweltrelevante Wirkungen zu erfassen und abzubilden. Dieser Zusammenhang wird am Beispiel der umweltbedingten Wagniskosten zusammenfassend herausgearbeitet. Aus den Aktivitäten der Unternehmung resultieren Risiken, die über Wagniskosten zu kalkulieren sind und die über diesen Zusammenhang ein umweltorientiertes Handeln nahelegen. Bei dieser Kalkulation spielt die rechtliche Würdigung von Handlungen und ihrer Folgen und deren Änderung über neue Hafungsregelungen eine wichtige Rolle. Mit der Übertragung herkömmlicher Verfahrensweisen auf neue Problemstellungen leistet die Arbeit von Frau Dr. Neumann-Szyszka einen wichtigen Beitrag zur umweltorientierten Betriebswirtschaftslehre. Ich wünsche dem Werk die ihm gebührende Aufinerksamkeit in Theorie und Praxis. Prof. Dr. Egbert Kahle VII VORWORT Die Öffnung der Unternehmen und der Betriebswirtschaftslehre gegenüber gesellschaft- lichen Anforderungen istnichts grundlegend Neues, trotzdem wird in der aktuellen Diskussion noch inuner häufig ein Gegeneinander von Ökonomie und Ökologie gesehen.


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Product Details
  • ISBN-13: 9783824460472
  • Publisher: Deutscher Universitatsverlag
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 210
  • Series Title: Gabler Edition Wissenschaft
  • Sub Title: Möglichkeiten Und Grenzen Des Einsatzes Eines Traditionellen Controllinginstruments Im Umweltorientierten Controlling
  • Width: 148 mm
  • ISBN-10: 3824460475
  • Publisher Date: 28 Oct 1994
  • Edition: 1994 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 12 mm
  • Weight: 281 gr


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Kostenrechnung Und Umweltorientiertes Controlling: Möglichkeiten Und Grenzen Des Einsatzes Eines Traditionellen Controllinginstruments Im Umweltorientierten Controlling
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Kostenrechnung Und Umweltorientiertes Controlling: Möglichkeiten Und Grenzen Des Einsatzes Eines Traditionellen Controllinginstruments Im Umweltorientierten Controlling
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