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Internes Rechnungswesen

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Springer Nature
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N/A
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0
GTIN
9783642140730
Condition
New
Product Description

Das interne Rechnungswesen liefert der Unternehmensleitung eine unverzichtbare Informationsbasis fr die Unternehmensfhrung. Weil die Einnahmen und Ausgaben eines Unternehmens anders untergliedert sind als es fr die Unternehmensfhrung ntig ist, mssen sie in die jeweils interessierenden Rechnungsgren umgerechnet werden. Dieses Lehrbuch fhrt in das interne Rechnungswesen ein und beschreibt danach im Einzelnen drei Arten von Rechnungen: (1) absatzbezogene Rechnungen (Arten-, Stellen- und Trgerrechnung), (2) divisionsbezogene Rechnungen zur Steuerung von Unternehmensteilen und (3) entscheidungsorientierte Rechnungen. Schlielich wird skizziert, wie die drei Rechnungsarten zu Planungs- und Kontrollzwecken angewendet werden knnen.

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