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Grundfragen Der Deckungsbeitragsrechnung in Der Binnenschiffahrt

Grundfragen Der Deckungsbeitragsrechnung in Der Binnenschiffahrt

          
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About the Book

Die vorliegende Arbeit ist ein interessanter Beitrag zur Diskussion über die Anwendbarkeit der Deckungsbeitragsrech- nung und ihre Gestaltungsmöglichkeiten in der Praxis. Die Untersuchung am konkreten Fall einer Binnenschiffahrts- Reederei erweist sich für die Weiterentwicklung der Dek- kungsbeitragsrechnung als notwendig und fruchtbar, weil in derartigen Unternehmungen besonders komplizierte Verbunden- heitsbeziehungen auf der Erlös- und Kostenseite vorliegen und weil die erlöswirksamen Dispositionen über die Auf- tragsannahme, die sich nur auf wenige Kosten unmittelbar auswirken, weitgehend getrennt von den kostenwirksamen Aus- führungsdispositionen getroffen werden. Das Kernproblem der Arbeit, wie der Deckungsbeitragsrech- nung überhaupt, liegt bei der Zurechenbarkeit der Erlöse und Kosten. Seine Lösung erfordert im vorliegenden Fall der Binnenschiffahrt mehr als nur die Anwendung vorgefundener "Rezepte", nämlich eine Ergänzung der theoretischen Grund- lagen. Besonders hervorzuheben ist dabei die eingehende Analyse der Erlösrechnung, weil diese bisher in der Praxis und in der betriebswirtschaftliehen Literatur generell ver- nachlässigt worden ist und weil auch der Schwerpunkt der theoretischen Fundierung der Deckungsbeitragsrechnung bis in die jüngste Zeit auf der Zurechenbarkeit der Kosten lag. Aber auch zur Lehre von der urechenbarkeit und von der Ab- hängigkeit der Kosten werden neue Materialien und Gesichts- punkte vorgetragen. Wer die Untersuchung der Zurechnungsprobleme nur als ein Vorfeld der Anwendung der Deckungsbeitragsrechnung in der Praxis ansieht, möge bedenken, daß die Klärung der Zurech- nungsprobleme eine unabdingbare Voraussetzung für eine sinn- volle Anwendung der Deckungsbeitragsrechnung ist. Das gilt - V- sowohl für die Aufstellung von Grundrechnungen als auch für die Durchführung fallbezogener Sonderrechnungen.


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Product Details
  • ISBN-13: 9783663017127
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 163
  • Series Title: Deckungsbeitragsrechnung Und Unternehmungsführung
  • Sub Title: Die Zurechenbarkeit Der Erlöse Und Kosten
  • Width: 156 mm
  • ISBN-10: 3663017125
  • Publisher Date: 20 Nov 2013
  • Edition: 1972 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Weight: 254 gr


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