Dieses Lehrbuch beschreibt die Grundzüge der betriebswirtschaftlichen Kosten- und Leistungsrechnung mit Hinführung zum operativen Controlling. Für einen schnellen Einstieg in die Thematik werden die Inhalte bewusst in knapper Form dargestellt. Konkrete Fragestellungen untergliedern die...

Kompakt und fundiert führt Jürgen Horsch in die zentralen Inhalte der Kosten- und Erlösrechnung ein. Zugunsten einer verständlichen Vermittlung werden theoretische Ausführungen auf das notwendige Maß beschränkt. Anhand einer integrierten empirischen Untersuchung zeigt der Autor, welche...

Die Deckungsbeitragsrechnung ist eine Teilkostenrechnung und kann unterschiedlich gestaltet und ausgerichtet sein, wobei sich unter anderem kostenträger- und kostenstellenorientierte Verfahren unterscheiden lassen. In diesem Buch werden beide Verfahren exemplarisch entwickelt und mit Zahlen und...

Diese Arbeit beschäftigt sich mit den quantitativen Auswirkungen des demographischen Wandels auf die zukünftige Ertragslage der deutschen Sparkassen. Hierzu wird ein mikroökonometrisch fundiertes Simulationsmodell genutzt, in das neben offiziellen Bevölkerungsprognosen ein neuartiger,...

Managerial accounting has an important role in strategic management of a company, being designed especially for managers, in order to optimise their decision regarding operating activities. One of the objectives of managerial accounting is the cost calculation, for measuring inventory costs, and...

Cost accounting is supporting managers to establish the development strategy of the company. The information provided is used in the decision making process regarding the production and marketing of products. Estimating the future cost influences the development strategy of an activity. Thus,...

This article highlights the authors’ attempt to identify a simple and effective calculation method for profit optimization in crisis periods. This method was identified based on the analysis of a representative sample of professionals working in both state-owned and private bakery companies in...

В статье рассмотрены предпосылки становления и развития управленческого учета. На основании проведенного анализа предложено выделять семь этапов...

The article aims to highlight the evolution of wine entities in Romania and theirperformance. Given the state of research conducted in the literature on performance measurementand analysis of the entities from wine sector and the achievements of specialists, the authors of thisarticle...

The article considers the conditions of formation and development of management accounting. Based on the analysis of performed analyze it was proposed to allocate seven stages of historical development of management accounting: the primitive world, the ancient world, the ancient world, the...

The methods of cost accounting and calculation of production costs, including standard-cost, direct-costing, re-distribution and customized ones, their advantages and disadvantages have been analyzed. The proposals on the implementation of methods of cost accounting and production cost...

The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing,...

Einführung -- Perspektiven der Kundenwertanalyse -- Bausteine des Kundenwerts -- Ansätze zur Messung des Kundenwerts -- Kundenwert und wertorientiertes Management -- Anwendung von Kundenwertkonzepten -- Ethische Aspekte der Bewertung von Kundenbeziehungen.

In practice and in economic theory is increasingly accepted the belief that the masters of costs have the biggest opportunities to win the global competition for supremacy. In essence, the progress of any kind should determine the achievement of economic goods with the lowest costs. The basic...

In this paper we want to bring arguments to support the use of cost – volume – profit analysis in the hospitality industry, especially giving the current crisis. It can respond promptly to some questions that may arise during the conduct of business because it allows the calculation of...

В статье рассматриваются этапы развития систем управления затратами, как неотъемлемая часть управленческого учета в историческом аспекте. Дана разбивка по...

Direct-costing represents a method of calculation which, although can not be used in financial reporting, represents a very strong instrument of analysis within reach of enterprise's management. The method direct-costing requires the delimitation between the variable and fixed costs and...

In this paper we study the production and pricing of a good by a single supplier (such as a monopolist or government) under some given optimality criterion--for example, profit maximization or social benefit maximization. In general, this may require discriminatory pricing. The primary focus...

Mit der 13. Auflage der 'Flexiblen Plankostenrechnung und Deckungsbeitragsrechnung' wird der zukunftsweisende Weg Wolfgang Kilgers für praxisgerechtes Kosten- und Erlösmanagement konsequent weiter geführt. Vollständig aktualisiert bietet dieses Standardwerk den State-of-the-Art einer...

In this paper we perform a mathematical analyse of profits and losses in direct and full costing. They are compared in different situations, mainly the utilisation of productive capacity and the existence of beginning inventories. Direct costing was conceived as a system of cost accounting which...