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Erlsrechnung im industriellen Produktgeschft
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Das Management von Unternehmungen des industriellen Produktgeschftes bentigt differenzierte und aussagefhige Ergebnisinformationen, um kurzfristige Entscheidungen treffen zu knnen. Hieraus resultieren hohe Anforderungen an die Kostenrechnung und an die Erlsrechnung. Basierend auf einer Analyse des erlsbezogenen Informationsbedarfes legt Edward Schreckling entscheidungsorientierte Anforderungen fr die Gestaltung der Erlsrechnung von Unternehmungen des industriellen Produktgeschftes fest. Der Autor leitet daraus Empfehlungen zum Aufbau der Erlsrechnung sowie zur Erlsplanung, -erfassung und -kontrolle ab.
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