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Neueste Entwicklungen in der Kosten- und Leistungsrechnung unter Berücksichtigung der Prozesskostenrechnung sowie des Einflusses von IFRS

Neueste Entwicklungen in der Kosten- und Leistungsrechnung unter Berücksichtigung der Prozesskostenrechnung sowie des Einflusses von IFRS

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Investition und Finanzierung, Note: 1,3, AKAD-Fachhochschule Leipzig, Sprache: Deutsch, Abstract: Aus der Einleitung: Die zunehmende Internationalisierung und die damit einhergehenden Veränderungen der Märkte haben Einfluss auf nahezu alle betrieblichen Funktionen. Der Wandel von Märkten, verändertes und volatiles Nachfrageverhalten, verkürzte Produktlebenszyklen und zunehmende Gemeinkostenanteile bewirken einen Wandel in den Abläufen im Unternehmen und damit in der Kosten- und Leistungsrechnung. Um auf alle Veränderungen mit zielführenden und wirtschaftlich sinnvollen Methoden zu reagieren, wird die Kostenrechnung durch neue Konzepte ergänzt und erweitert (Prozesskostenrechnung) und bildet u.a. als wesentlicher Bestandteil das Fundament neuer integrierter Strategiekonzepte (Kostenmanagement). Neue Entwicklungsströmungen tangieren damit nicht mehr primär die instrumentelle Ausgestaltung. Dynamische Märkte sollen mit angemessenen Instrumenten der Kostenrechnung und der Strategiekonzepte "kalkulierbar" im Sinne einer zuverlässigen Berechnung von Sachverhalten gemacht werden. Des weiteren bedingt die Vernetzung von Kapitalmärkten (shareholder-value ) und Märkten die Bemühungen einer internationalen Vergleichbarkeit von Konzernabschlüssen. Hierbei spielt die Konvergenz, die Harmonisierung von externem und internem Rechnungswesen eine besondere Rolle. Die International Financial Standards (IFRS) stellen hohe Ansprüche an die Kostenrechnung Die Kostenrechnung steht damit in einem Spannungsfeld von internen und externen Einflussfaktoren und steht unter Rechtfertigungsdruck als Kerninstrument für die interne Unternehmenssteuerung.


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Product Details
  • ISBN-13: 9783640550395
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 140 mm
  • ISBN-10: 3640550390
  • Publisher Date: 04 Mar 2010
  • Height: 216 mm
  • No of Pages: 44
  • Series Title: German
  • Weight: 63 gr


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Neueste Entwicklungen in der Kosten- und Leistungsrechnung unter Berücksichtigung der Prozesskostenrechnung sowie des Einflusses von IFRS
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