Description
In diesem kompakten und zugleich erstaunlich umfassenden Taschenbuch führt Sie ein erfahrenes Professorenteam in die Kosten- und Leistungsrechnung ein. Verständlich und lebendig werden alle wichtigen Themenbereiche auf den Punkt gebracht:
- Betriebswirtschaftliche Grundlagen, traditionelle Vollkostenrechnung und Erweiterungen
- Einstieg in die Welt von Target Costing und Break-Even-Point
- Anwendungsnahe Beispielfälle aus diversen Berufsfeldern
- Alles zum Erfolg in der Klausur
»Cost and Performance Accounting - leicht gemacht«: In this compact and at the same time astonishingly comprehensive pocket book, an experienced team of professors introduces you to cost and performance accounting. All important topics are brought to the point in an understandable and lively way:
- Business management basics, traditional full cost accounting and extensions
- Introduction to the world of target costing and break-even point
- Practical example cases from various professional fields
- Everything you need to know to succeed in the exam
I. Betriebswirtschaftliche GrundlagenLektion 1: Stellung und AufgabenLektion 2: Wichtige Kostenbegriffe und KostenkategorienLektion 3: Systeme der Kosten- und LeistungsrechnungII. Traditionelle VollkostenrechnungLektion 4: KostenartenrechnungLektion 5: KostenstellenrechnungLektion 6: KostenträgerstückrechnungLektion 7: KostenträgerzeitrechnungIII. Moderne Erweiterungen der traditionellen VollkostenrechnungLektion 8: TeilkostenrechnungLektion 9: Normal- und PlankostenrechnungSachregister Stephan Kudert studied business administration at the TU Berlin and received his doctorate and habilitation at the FU Berlin. In 1990 he passed the tax advisor exam. In 1995 he became a professor of Taxation and Auditing at the European University Viadrina. For more than 20 years, he has been a permanent lecturer at BStBK, the University of Hamburg in the Master of International Taxation and Visiting Professor at ESMT. Since 2007, Kudert has also been Scientific Director of International Tax Law Training at BStBK, Vice-Director of the Institute for Central and East European Taxation and Guest Lecturer at the Federal Finance Academy.Peter Sorg studied business administration at the TU Berlin. He was subsequently head of finance and accounting for a medium-sized company with various production facilities at home and abroad. He also received his doctorate and habilitation at the TU Berlin. He then held the position of university professor for business administration, especially accounting, at Saarland University, Saarbrücken (Kilger Chair). In 1990 he was appointed professor of business administration, particularly corporate accounting, at the Berlin School of Economics and Law.
