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Entscheidungsorientierte Kostenbewertung

Entscheidungsorientierte Kostenbewertung


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About the Book

Das Bewertungsproblem ist eines der zentralen Themen der Betriebswirt- schaftslehre, über das seit Anbeginn der Disziplin bis in die Gegenwart hin- ein eine kaum mehr zu überblickende Anzahl von Veröffentlichungen erschie- nen ist. Objekte der entwickelten Bewertungstheorien sind dabei entweder Bestände oder Verbräuche an Wirtschaftsgütern. Die beiden Bereiche der Bewertungslehre hängen allerdings eng miteinander zusammen, da ein Ver- brauch gleichzeitig eine Bestandsminderung darstellt. Gerade im Rahmen der Kostentheorie und der Kostenrechnung hat das Bewertungsproblem eine besonders lebhafte Diskussion gefunden, so daß sich der Leser die Frage nach der Berechtigung einer weiteren Veröffentlichung zu diesem Themen- kreis vorlegen mag. Obwohl dem Kostenbegriff in der betriebswirtschaftlichen Literatur und Praxis eine überragende Bedeutung zukommt und er insbesondere durch die in letzter Zeit immer stärker in den Vordergrund drängende Planungs-und Entscheidungstheorie ein stets wachsendes Gewicht gewinnt, ist es bis heute nicht gelungen, einen allgemeingültigen Kostenbegriff zu entwickeln. Die Meinungsunterschiede gehen dabei in erster Linie auf die Kostenbewertung zurück. Im wesentlichen gibt es drei Kostenwerttheorien, die pagatorische, die substantielle und die wertmäßige. Diese Kostentheorien - das gilt ins- besondere für die wertmäßigen Kosten - sind bislang noch nicht exakt be- schrieben und voneinander abgegrenzt worden; auch wurde die Leistungs- fähigkeit der Kostenbegriffe für die Lösung von Entscheidungsproblemen bis heute noch nicht klar herausgearbeitet. Überdies fehlt in der Literatur auch der Versuch, die zwischen den Kostentheorien existierenden Verbindungen herauszuarbeiten.


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Product Details
  • ISBN-13: 9783663020738
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 249
  • Series Title: German
  • Weight: 458 gr
  • ISBN-10: 3663020738
  • Publisher Date: 16 Dec 2012
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 13 mm
  • Width: 170 mm


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