Investitions- und kontrolltheoretische Anstze der Kostenrechnung by Barbara Winc-image

Investitions- und kontrolltheoretische Anstze der Kostenrechnung by Barbara Winc

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ISBN: 9783824400676 Publisher: Deutscher Universitäts Verlag Author: Barbara Winckler Item Weight: 14.8 Oz Language: German Number of Pages: 266 Pages ISBN-13: 9783824400676 Book Title: Investitions- und kontrolltheoretische Anstze der Kostenrechnung gtin13: 9783824400676 Publication Year: 1991 Format: Trade Paperback Subject: Accounting / General, Management Science, Budgeting Publication Name: Investitions- Und Kontrolltheoretische Ansätze Der Kostenrechnung Item Width: 6 in Subject Area: Business & Economics Type: Textbook Item Length: 9 in

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Investitions- und kontrolltheoretische Anstze der Kostenrechnung by Barbara Winckler Estimated delivery 3-12 business days Format Paperback Condition Brand New Description Originally presented as the author's thesis (doctoral)--Technische Hochschule Darmstadt, 1990. Publisher Description seit langem sind Wissenschaft und Praxis bestrebt, die Ko- stenrechnung zu einem entscheidungsorientierten FUhrungsin- strument auszubauen. So war die Entwicklung der Teilkosten- rechnung vor allem von der Absicht getragen, relevante In- formationen fUr kurzfristige Entscheidungen bereitzustel- len. Die Auseinandersetzung um Voll- und Teilkostenrechnung konzentriert sich auf ihre Verwendbarkeit fUr Zwecke der Planung, Steuerung und Kontrolle. Bislang wurde die Frage der Relevanz von Kosteninforma- tionen anhand von einzelnen Entscheidungsproblemen disku- tiert. Es fehlte eine konzeptionell zuverlassige Basis fUr ihre Beantwortung. Mit dem investi tionstheoretischen und dem kontrolltheoretischen Ansatz der Kostenrechnug sind nun zwei solche Konzepte vorgelegt worden. Beide geben vor, fUr die Beurteilung der Kostenrelevanz geeignet zu sein. In ihrer Struktur erscheinen sie jedoch sehr verschieden. Deshalb wird in dieser Schrift untersucht, ob es sich hier um zwei gegensatzliche oder um zwei miteinander vereinbare Konzepte handelt. Grundlage der Untersuchung ist eine ver- standliche Darstellung und systematische GegenUberstellung beider Ansatze. Anhand eines einheitlichen Modells wird herausgearbeitet, unter welchen Bedingungen sie zu demsel- ben Ergebnis fUhren und wo ihre strukturellen Unterschiede liegen. Duch eine auBerst genaue Analyse gelingt es, ihre Gemeinsamkeiten und Differenzen im Hinblick auf die Ablei- tung entscheidungsrelevanter Kosten herauszuarbeiten. tiber eine Erweiterung auf spezielle Modelle wird die Vielfalt moglicher Interpretationen und Varianten aUfgezeigt. Details ISBN 3824400677 ISBN-13 9783824400676 Title Investitions- und kontrolltheoretische Anstze der Kostenrechnung Author Barbara Winckler Format Paperback Year 1991 Pages 266 Edition 1991st Publisher Deutscher Universitats-Verlag GE_Item_ID:137884901; About Us Grand Eagle Retail is the ideal place for all your shopping needs! With fast shipping, low prices, friendly service and over 1,000,000 in stock items - you're bound to find what you want, at a price you'll love! Shipping & Delivery Times Shipping is FREE to any address in USA. Please view eBay estimated delivery times at the top of the listing. Deliveries are made by either USPS or Courier. We are unable to deliver faster than stated. International deliveries will take 1-6 weeks. NOTE: We are unable to offer combined shipping for multiple items purchased. This is because our items are shipped from different locations. Returns If you wish to return an item, please consult our Returns Policy as below: Please contact Customer Services and request "Return Authorisation" before you send your item back to us. Unauthorised returns will not be accepted. Returns must be postmarked within 4 business days of authorisation and must be in resellable condition. Returns are shipped at the customer's risk. We cannot take responsibility for items which are lost or damaged in transit. For purchases where a shipping charge was paid, there will be no refund of the original shipping charge. Additional Questions If you have any questions please feel free to Contact Us. Categories Baby Books Electronics Fashion Games Health & Beauty Home, Garden & Pets Movies Music Sports & Outdoors Toys

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