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Springer Nature
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9783540350545
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In der zweiten Auflage dieses Lehrbuches wurden einige formale und inhaltliche nderungen und Aktualisierungen eingearbeitet und der Inhalt um eine Darstellung neuer Kostenrechnungs- und Kostenmanagementanstze ergnzt. Der fundierte Gesamtberblick ber die traditionellen und neueren Stoffinhalte der Kostenrechnung bleibt erhalten, ebenso wie die Darstellung der Systeme der Istkostenrechnung, der Plankostenrechnung und der Prozesskostenrechnung. Die Einbettung der Stoffinhalte in den greren Bezugsrahmen von Kostenrechnung, Produktionsplanung sowie Produktions- und Kostenrechnung verdeutlicht den thematischen Zusammenhang. Durch die zahlreichen Abbildungen und Tabellen, aber auch besonders durch die jedem Kapitel folgenden bungsaufgaben mit Lsungen, wird dem Leser der Stoff vermittelt und eine Erfolgskontrolle der erlernten Inhalte ermglicht.

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