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Investitionszielkonforme Kostenrechnung

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Springer Nature
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9783824470990
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Die Konzeption von Kostenrechnungssystemen als Teil- oder Vollkostenrechnungen ist in der betriebswirtschaftlichen Theorie und Praxis bislang nur unvollstndig geklrt. Wenig beachtet wird vor allem, dass die operative Planung auf das bergeordnete Kapitalwertmaximierungsziel der langfristigen Investitionsplanung auszurichten ist. Unter Bercksichtigung verschiedener Entscheidungssituationen analysiert Stephanie Hanrath die Schnittstellenprobleme dieser interdependenten Ebenen im Hinblick auf die investitionszielkonforme Gestaltung operativer Planungsrechnungen. Sie zeigt, welche konzeptionellen Anforderungen Kostenrechnungssysteme erfllen mssen, um entscheidungsrelevante Informationen bereit zu stellen. Die Autorin analysiert verschiedene Kostenrechnungssysteme aus investitionstheoretischer Sicht und gibt Gestaltungsempfehlungen fr die Konzeption und Durchfhrung operativer Planungsrechnungen.

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