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Finanzplanung Und Finanzkontrolle

Finanzplanung Und Finanzkontrolle



About the Book

In der betriebswirtschaftlichen Literatur ist die Frage, wie in den einzelwirt- schaftlichen Teilbereichen Beschaffung, Produktion und Absatz ein Höchst- maß an Rationalisierungseffekt erreicht werden könne, in vielfacher und verschiedenster Weise beantwortet worden. Ob und wie der finanzielle Be- reich der Unternehmung Rationalisierungsüberlegungen offensteht, ist aus den grundlegenden Arbeiten Schmalenbachs und anderer Autoren, die sich erst jetzt stärker diesem Untersuchungsbereich zuwandten, zu ersehen. Auch die vorliegende Arbeit befaßt sich mit dieser Frage, und zwar sollen die Pro- bleme, die sich bei einer solchen Untersuchung ergeben, bevorzugt vom Stand- punkt der Planung und der dieser Planung korrespondierenden Kontrolle behandelt werden. Die Finanzplanung und Finanzkontrolle stellen den Zweig des Rechnungswesens dar, der als Finanzrechnung bezeichnet wird. Im ersten bis zum dritten Kapitel sind grundsätzliche Ausführungen über wichtige, die Finanzplanung betreffende Begriffe sowie über Planungsarbei- ten und Finanzpläne enthalten. Die Durchführung der Planung wird in den beiden folgenden Kapiteln an Beispielen gezeigt. Die Grundzüge der Finanz- kontrolle werden im sechsten Kapitel entwickelt; bei der Kontrolle geht es um das Problem, die Abweichungen zwischen den geplanten und den tatsächlichen oder effektiven Zahlen sowie die Ursachen der Entstehung von Abweichungen festzustellen. Über den Finanzbericht sind, gewissermaßen als Abschluß die- ser Arbeit, im siebenten Kapitel Hinweise gegeben. Eine Darstellung des Organs, dem im Auftrage der Unternehmungsleitung die Planung und Kontrolle übertragen wird, würde notwendig dazu führen, daß eine Anzahl Erkenntnisse aus der betriebswirtschaftlichen Organisations- lehre hier wiederholt werden müßten; aus diesem Grunde sei dazu auf die Spezialli tera tur verwiesen.

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Product Details
  • ISBN-13: 9783663033363
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 122
  • Series Title: Die Wirtschaftswissenschaften
  • Weight: 217 gr
  • ISBN-10: 3663033368
  • Publisher Date: 01 Jan 1962
  • Edition: 1962 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 170 mm

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