Veranschlagung und Verbuchung kalkulatorischer Kosten und deren Auswirkungen auf den Jahresabschluss (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 13 Punkte, Fachhochschule der Sächsischen Verwaltung Meißen, 8 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Diese Seminararbeit zum Seminar „Der kommunale Haushalt“ befasst sich mit der Veranschlagung und Verbuchung kalkulatorischer Kosten und deren Auswirkungen auf den Jahresabschluss.

Darin wird ein kurzer Überblick über die Rechtsgrundlagen und die kalkulatorischen Kosten im Allgemeinen gegeben. In einer ausführlichen Darstellung werden die für den kommunalen Haushalt relevanten kalkulatorischen Kosten – Abschreibung und Kapitalverzinsung – und ihre Besonderheiten näher erläutert. In einer abschließenden Zusammenfassung werden die Auswirkungen auf den Jahresabschluss erläutert.

Veranschlagung und Verbuchung kalkulatorischer Kosten und deren Auswirkungen auf den Jahresabschluss (German Edition) by Christine Bärisch

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