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Verrechnungspreise Für Zwischenprodukte: Ihre Brauchbarkeit Für Programmanalyse, Programmwahl Und Gewinnplanung Unter Besonderer Berücksichtigung Der Kuppelproduktion

Verrechnungspreise Für Zwischenprodukte: Ihre Brauchbarkeit Für Programmanalyse, Programmwahl Und Gewinnplanung Unter Besonderer Berücksichtigung Der Kuppelproduktion

          
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About the Book

So gut wie alle Unternehmungen - von kleinsten und einfachsten Verhältnissen abgesehen - sind gezwungen, Entscheidungsbefug- nisse zu delegieren oder wenigstens nach Teilbereichen diffe- renziert zu planen und zu kontrollieren. Da die Teilbereiche in der Regel voneinander mehr oder weniger abhängig sind, gilt es sicherzustellen, daß bei Entscheidungen, die zentral für ei- nen Teilbereich oder dezentral in ihm selbst getroffen werden, die Auswirkungen auf andere Teilbereiche berücksichtigt werden. Dezentralisierte Entscheidungen müssen somit koordiniert wer- den. Diese Koordination läßt sich grundsätzlich durch ein Sy- stem von internen Betriebspreisen oder Verrechnungspreisen er- reichen oder wenigstens ansteuern. Eine solche "pretiale Be- triebslenkung" steht und fällt mit dem Auffinden solcher Ver- rechnungspreise oder "Betriebswerte", welche "die Abteilungs- leiter veranlassen, so zu disponieren, daß die Gesamtunterneh- mung davon den größten Nutzen hat" (Schmalenbach). Entsprechen- des gilt für eine auf Teilbereiche beschränkte Planung bei zen- tralisierter Entscheidung. Neben der Koordination von Bereichs- interesse und Gesamtinteresse sollen die Verrechnungspreise aber auch noch weitere Zwecke erfüllen; insbesondere sollen sie eine zutreffende Vorkalkulation der Kosten, der Leistungen und des Ergebnisses ermöglichen. In der Praxis wird mit zahlreichen Arten von Verrechnungsprei- sen und Verfahren zu ihrer Bestimmung gearbeitet; weitere Mög- lichkeiten der Bildung von Verrechnungspreisen werden in der Literatur erörtert. Unter sonst gleichen Bedingungen führen sie durchweg zu unterschiedlichen Wertansätzen und damit auch zu einer unterschiedlichen Beurteilung der Zwischenprodukte und innerbetrieblichen Leistungen in den Entscheidungskalkülen.


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Product Details
  • ISBN-13: 9783531110974
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 24 mm
  • Weight: 654 gr
  • ISBN-10: 3531110977
  • Publisher Date: 01 Jan 1973
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 464
  • Series Title: German
  • Sub Title: Ihre Brauchbarkeit Für Programmanalyse, Programmwahl Und Gewinnplanung Unter Besonderer Berücksichtigung Der Kuppelproduktion
  • Width: 156 mm


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Verrechnungspreise Für Zwischenprodukte: Ihre Brauchbarkeit Für Programmanalyse, Programmwahl Und Gewinnplanung Unter Besonderer Berücksichtigung Der Kuppelproduktion
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Verrechnungspreise Für Zwischenprodukte: Ihre Brauchbarkeit Für Programmanalyse, Programmwahl Und Gewinnplanung Unter Besonderer Berücksichtigung Der Kuppelproduktion
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