Verrechnungspreise in der BWL - Arten und ihre Anwendung (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Humboldt-Universität zu Berlin (Wirtschaftwissenschaften - BWL), 15 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Seit Schmalenbach, dem „Erfinder der BWL in Deutschland“, bis zum heutigen Zeitpunkt haben Verrechnungspreise ihre Bedeutung in der betriebswirtschaftlichen Forschung und Praxis nicht verloren. Sprach Schmalenbach noch von der optimalen Geltungszahl , so sind heute Ausdrücke wie Lenkpreise, Abgabepreise und transfer prices in aller Munde. Wieso beschäftigt man sich seit über 100 Jahren mit Verrechnungspreisen? Etwa um einen allgemein gültigen, optimalen in Form einer Sollregelaufstellung zu finden? Gibt es ihn und für wen soll dann diese angesprochene Optimalität erzielt werden? Diese und weitere Fragen sind im Verlauf zu klären.

Verrechnungspreise in der BWL - Arten und ihre Anwendung (German Edition) by Philipp Appelt

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