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Fortschritte in der Planungsrechnung

Fortschritte in der Planungsrechnung


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About the Book

"Fortschritte in der Planungsrechmmg" war das Motto cler 4. Plankosten- Tagung, die am 28. lUnd 29. Oktober 1954 zu Frankfurt (Main) von der Arbeits- gemeinschaft Planungsrechnung (AGPLAN) in Verbinclung mit dem Hessischen Institut fur Betriebswirtschaft (HIB) und clem Rationalisierungs-Kuratorium der deutschen Wirtsch, aft (RKW) veranstaHet wurde. Man setzte mit ihr die Linie der drei fruheren Plankosten-Tagungen fort, die am 28. Januar 1949 sowie 15. und 16. Juni 1950 in Frankfurt und: am 28. und 29. Oktober 1952 in Dusseldorf stattgefunden haben1). Wandel und Fartschritt der Anschauungen traten in den Referaten und Diskus- sionen der von etwa 400 fiihrenden Experten maBgeblicher Unternehmungen sowie f, achwissenschaftlicher Forschung und Beratung besuchten Tagung instruk- tiv hervor. Die Bedeutung der angestrebten Erkenntnisse fUr die Unternehmungs- fUhrung in der heutigen Marktwirtschaft betonte Dr. C. B e c k e r in seinen BegriiBungsworten als Prasidialmitglied von RKW und BDI, wahrend Prof. Dr. K.H a x, der als Dekan der Wirtschaftswissenschaftlichen Fakultat die Verbundenheit der Frankfurter Universitat zum Ausdruck brachte, die erfolg- reiche Vel1anstaltung einer solchen spezialisierten Arbeitstagung als besten Weg wunschenswerter Gemeinsch, aftsal1beit von Theorie und Praxis bezeichnete.

Table of Contents:
Neuere Ziele und Methoden der Kostenplanung.- Festwerte und Standards in der Plankostenrechnung.- Die Auswertung der Ergebnisse beim Abrechnen mit Plankosten.- Die Grenzplankostenrechnung.- Indexzahlen in der Plankostenrechnung.- Das Rechnen mit Tageswerten in der Plankostenrechnung.- Die Plankostenrechnung als Instrument der Unternehmensleitung.- Ergebnisse des Erfahrungsaustausches in Firmengruppen der AGPLAN.- Diskussion zu den Vorträgen des ersten Tages.- Diskussion zu den Vorträgen des zweiten Tages.


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Product Details
  • ISBN-13: 9783663005438
  • Publisher: Gabler
  • Publisher Imprint: Gabler
  • Height: 244 mm
  • No of Pages: 124
  • Width: 170 mm
  • ISBN-10: 3663005437
  • Publisher Date: 01 Jan 1955
  • Binding: Paperback
  • Language: German
  • Returnable: Y


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