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Kumulationszins, Zinshysterese und dynamische Zinsverrechnung

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783824474257
Condition
New
Product Description

Whrend Banken seit langem operable Wege der Zinskalkulation gefunden haben, fehlt in anderen Branchen eine vergleichbar qualifizierte Zinsermittlung und -verrechnung. Die fr die betriebliche Kapitalbindung anfallenden Zinsen werden in der Regel weder verursachungsgerecht nach Kostentrgern, Auftrgen oder Kunden noch nach Perioden bercksichtigt. Daher sind keine trennscharfen Aussagen zu Profitabilitt und Frderungswrdigkeit betrieblicher Aktivitten unter Einschluss von Zinseffekten mglich. Mit der dynamischen Zinsverrechnung entwickelt Klaus Pyrkosch ein innovatives Controllinginstrument, das die Schwchen der konventionellen Zinsverrechnung berwindet. Es baut auf einem mit den Begriffen Kumulationszins und Zinshysterese gekennzeichneten generellen zinstheoretischen Bezugsrahmen auf und kann angesichts der Leistungsfhigkeit der heutigen Informationstechnik problemlos in Betrieben umgesetzt werden.

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