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Relevanz und Anwendung der Deckungsbeitragsrechnung

Relevanz und Anwendung der Deckungsbeitragsrechnung

          
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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich BWL - Controlling, Note: 1,7, Universität Kassel, Sprache: Deutsch, Abstract: Die vorliegende Seminararbeit beschäftigt sich mit dem Thema "Deckungsbeitragsrechnung". Im Rahmen dieser Ausarbeitung soll die Deckungsbeitragsrechnung näher erläutert, anhand von verschiedenen Beispielen angewandt und die aus der Anwendung resultierenden Ergebnisse interpretiert werden. Die Bearbeitung dieses Themas ist von großer Relevanz, da insbesondere Unternehmen, Konzerne oder Einrichtungen sich der Deckungsbeitragsrechnung bedienen, um angefallene und künftige Kosten zu analysieren, zu ermitteln und um eine Planung, Kontrolle und Steuerung der im Unternehmen erbrachten Leistungen zu ermöglichen. Um die Deckungsbeitragsrechnung näher erklären zu können, ist die Arbeit in vier Hauptthemen gegliedert. Im ersten Kapitel der Arbeit werden grundlegende Begriffe im Zusammenhang mit der Deckungsbeitragsrechnung erklärt. Dies soll ein besseres Verständnis für das Thema dieser Hausarbeit schaffen. Das darauffolgende Kapitel befasst sich mit der Deckungsbeitragsrechnung sowie mit dem einhergehenden Deckungsbeitrag. Anhand einer klaren Definition wird verdeutlicht, wann eine Anwendung der Deckungsbeitragsrechnung sinnvoll ist und in welchem Bereich diese stattfinden soll. Das dritte Kapitel beschäftigt sich mit den Arten des Deckungsbeitrags. Zunächst einmal wird der Stückdeckungsbeitrag konkretisiert, indem auch hier eine ausführliche Definition gegeben wird. Darüber hinaus wird auf die dazugehörende Formel zur Berechnung des Stückdeckungsbeitrags eingegangen. Nachfolgend werden der Gesamtdeckungsbeitrag und der relative Deckungsbeitrag in der gleichen Vorgehensweise bearbeitet. Im nächsten Kapitel wird sowohl die einstufige als auch die mehrstufige Deckungsbeitragsrechnung erläutert sowie einschlägige und leicht nachvollziehbare Beispiele mit Berechnungen und Kalkulationen zu diesem Themenbereich aufgezeigt. Unter Berücksichtigung der vorlie


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Product Details
  • ISBN-13: 9783346223524
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346223523
  • Publisher Date: 14 Jun 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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