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Betriebswirtschaftliches Rechnungswesen
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Der Zweck erwerbswirtschaftlicher Bettigungen ist das Erzielen von Entgelteinnahmen mittels der Vermarktung von Leistungen. Auf der Grundlage der Vorgnge "Leistung gegen Entgelt" erarbeitet dieses Buch ein zwischen Real-, Wert- und Rechenkonomie abgestimmtes Konzept. Statt der blichen Aufteilung in Investitions-, Kosten- und Jahresabschlurechnung wird eine Gesamtschau des betriebswirtschaftlichen Rechnungswesens entlang den Phasen: Rechnen, Planen, Plan-Entscheidung, Vollzugs-berwachung und Abrechnung in seiner sachlich-zeitlichen Struktur vorgestellt.
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