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Verrechnungspreise: Zwecke Und Bedeutung Für Die Spartenorganisation in Der Unternehmung

Verrechnungspreise: Zwecke Und Bedeutung Für Die Spartenorganisation in Der Unternehmung

          
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About the Book

Es ist eindrucksvoll zu beobachten, wie widttige Probleme der wirtsdtaftlidten Praxis im Verlauf langerer Zeitraume immer wieder aktuell werden und dann Veranlassung zu praktischen Losungsversuchen und zur Weiterbildung der Theorie geben. Ein soldtes Pro- blem ist die Verwendung von Verredtnungspreisen in wirtschaftlichen Unternehmungen, insbesondere in mehrstufigen Unternehmungen der Industrie. Die Frage der Verredtnungspreise hat die Betriebswirtsdtaftslehre schon seit den Anfangen ihrer Entwicklung besdtaftigt. Eugen Schmalenbach uberreidtte 1903 der damaligen Handelshochschule Koln eine Habilitationsschrift uber das Thema Die Verrechnungs- preise in groBindustriellen Betrieben. Die wichtigsten Ergebnisse veroffentlichte er im 3. Jahrgang (1908/09) seiner Zeitschrift fur handelswissensdtaftliche Forsdtung (Dber Verrechnungspreise, S. 165-185). Diese Theorie Schmalenbachs wurde von TheodoT Beste in seiner Untersuchung Die Verredtnungspreise in der Selbstkostenrechnung industrieller Betriebe (Berlin 1924) weiter ausgebaut. Fur Schmalenbach waren Verredtnungspreise nicht nur Instrumente der Preiskalkulation (Weiterwalzung der Kosten von Stufe zu Stufe des industriellen Prozesses). Sie sollten vielmehr helfen, den ProduktionsprozeB in einem groBen Unternehmen mit seinen viel- faltigen Produktions-und Vertriebsabteilungen so zu lenken, daB eine optimale Verwen- dung der vorhandenen Produktionsfaktoren gesichert war. Dieser Verredtnungspreis als Lenkpreis ist der Kernpunkt seiner Theorie uber Pretiale Wirtsdtaftslenkung, insbesondere uber die Pretiale Lenkung des Betriebes, die Schmalenbach 1948 umfassend begrundete.


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Product Details
  • ISBN-13: 9783531112169
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Edition: 1973 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 199 gr
  • ISBN-10: 3531112163
  • Publisher Date: 01 Jan 1973
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 107
  • Series Title: Schmalenbachs Zeitschrift Für Betriebswirtschaftliche Forsch
  • Sub Title: Zwecke Und Bedeutung Für Die Spartenorganisation in Der Unternehmung
  • Width: 170 mm


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