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Von Der Kostenrechnung Zum Management Accounting

Von Der Kostenrechnung Zum Management Accounting

          
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About the Book

Geleitwort Turbulente Umweltbedingungen, veränderte Unternehmensstrukturen und neue Managementmethoden haben dazu geführt, daß die klassische Kostenrechnung heute in der Krise steckt. Das gilt sowohl für die Voll- kosten- als auch für die Teilkostenrechnung, denn die Kostenrechnung kann das Management nur dann unterstützen, wenn Sie geeignet ist, die tatsächlichen Verhältnisse auch wirklich abzubilden. So ist die Vollkostenrechnung als ein System des Verkäufermarktes, al- so der Mangelwirtschaft zu sehen, während wir heute schon längst im Käufermarkt, also der Überflußgesellschaft leben. Den Anforderungen des Käufermarktes könnte zwar die Deckungsbeitragsrechnung ent- sprechen, aber in Wahrheit fokussiert sie viel zu stark auf kurzfristige und häufig auch kurzsichtige ad hoc Entscheidungen. Das gilt zuerst ein- mal für die Erlösseite, wo bei gesättigten Märkten, unelastischer Nach- frage und scharfem Verdrängungswettbewerb jede deckungsbeitrags- orientierte Preispolitik unweigerlich zum Preis- und Margenverfall füh- ren muß. Das gilt aber auch für die Kostenseite, wo man unter Deckungsbeitragsgesichtspunkten die fixen Gemeinkosten mehr oder weniger vernachlässigte und gleichzeitig versuchte, den Deckungs- beitrag durch Rationalisierungsmaßnahmen im Bereich der variablen Kosten zu erhöhen. Das Ende dieser Entwicklung ist bekannt: wir haben heute fixe Gemeinkostenanteile von 80 und mehr Prozent und der Deckungsbeitrag hat völlig an Aussagekraft verloren. Versucht man nun diese Probleme durch noch "genaueres Rechnen" zu lösen, wie insbesondere im deutschsprachigen Raum von der Theorie häufig vorgeschlagen wird, dann ergeben sich damit nicht nur horrende Kosten der Kostenrechnung sondern auch katastrophale Verhaltenswir- kungen.


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Product Details
  • ISBN-13: 9783824462865
  • Publisher: Deutscher Universitatsverlag
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 378
  • Series Title: German
  • Weight: 481 gr
  • ISBN-10: 3824462869
  • Publisher Date: 15 Mar 1996
  • Edition: 1996 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 21 mm
  • Width: 148 mm


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