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Das Weltgesetz Der Betrieblichen Wirtschaft

Das Weltgesetz Der Betrieblichen Wirtschaft

          
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About the Book

Zu der im Jahre 1950 veröffentlichten Theorie der Merkantilrechnung ist in öster- reich und in der Schweiz ebenfalls Stellung genommen worden. Das ist aber gar nicht zufällig. Haben doch von jeher die Forscher der österreichischen und Schweize- rischen Betriebswirtschaftslehre bei allen Versuchen der Begründung der einfachsten Rechnungssysteme der Wirtschaft die im Interesse des wissenschaftlichen Fortschritts gebotene Aufgeschlossenheit gezeigt. Die Auseinandersetzung hat nun zu weiteren Erkenntnissen wesentlichen Charakters beigetragen. Inzwischen ist es nämlich gelungen, die für die Rechnungssysteme des Merkantil- und Kameralstils geltenden Axiome zu bestimmen, die Anzahl der typischen Fälle für alle Variationen denkbarer Klassifikation zu beweisen, das Gefüge der Inversionen zu begründen und den Kontenzusammenhang als das Sicherungsmittel der das geschlossene Rechnungssystem der Buchführung bestim- menden, fluenten geometrischen Proportion, also der Gleichung der Geraden MN (y = fx), festzustellen. Zudem haben diese widerspruchsfrei und nachprüfbar ermittelten Erkenntnisse Anlaß gegeben, die "Logik" des Systems als Pendant zu den bisher geschichtlich nachweisbaren Gestaltungsstadien der systembedingten Buchführung zu entwickeln, die Verflüssigung der Begriffe im geschichtlichen Prozeß zu demonstrieren und all das, was den Charakter des geschlossenen Rechnungssystems der kaufmännischen doppelten Buchführung ausmacht, gemäß der wissenschaftlichen überzeugung des Verfassers, in Form von nicht mehr zu widerlegenden, mathematisch fundierten Leitsätzen als Objektivation herauszustellen. überdies ist damit auch der Geschichtsforschung der Weg gewiesen. Es gilt, den Schritt von der starren Relation zur beweglichen Proportion, den übergang vom statischen zum kinetischen Denken, auch auf dem Gebiete des Rechnungswesens, historisch zu begründen.


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Product Details
  • ISBN-13: 9783322981103
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1958 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Weight: 236 gr
  • ISBN-10: 332298110X
  • Publisher Date: 01 Jan 1958
  • Binding: Paperback
  • Height: 229 mm
  • No of Pages: 168
  • Series Title: German
  • Sub Title: Gegensatz - Entsprechung, Relationen - Proportionen - Inversionen
  • Width: 152 mm


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