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Gestaltung der Kostenrechnung

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783835002012
Condition
New
Product Description

Die Kostenrechnung als ein fakultatives Informationsinstrument sollte an die konkreten Anforderungen des Unternehmens angepasst werden. Wie breit das Spektrum der Mglichkeiten ist und wie man vorgehen soll, wird allerdings nur selten diskutiert. Jrgen Weber untersucht, wie die Kostenrechnung mit Blick auf die konkreten Anforderungen eines einzelnen Unternehmens und seine Kontextsituation ausgestaltet werden sollte. Er reflektiert den Stand der Literatur aus deutscher Perspektive und systematisiert Einflussgren und Kontextfaktoren. Die jeweiligen Einflsse werden analysiert und in ihrer Wirkung beschrieben. Es wird deutlich, wie wichtig konkrete Gestaltungsentscheidungen sind und welch unterschiedliche Rollen und Funktionen der Kostenrechnung sie bewirken knnen.

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