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Konzernerfolgsrechnung und Controlling

In: Handbuch Controlling

Author

Listed:
  • Robert Rieg

    (Hochschule Aalen)

Abstract

Zusammenfassung Die Erfolgsrechnung in einem Konzern ist durch die Leistungsverflechtung und den Ansatz von Verrechnungspreisen deutlich komplexer als in einem Einzelunternehmen. Der Beitrag stellt die Konzernkostenrechnung als Basis des Konzerncontrollings dar und erläutert anhand von Beispielen wie eine Erfolgsrechnung durchgeführt wird. Weiterhin wird auf das Spannungsfeld zwischen Steuerung im Sinne des Controllings und Besteuerung eingegangen.

Suggested Citation

  • Robert Rieg, 2022. "Konzernerfolgsrechnung und Controlling," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 1189-1211, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_82
    DOI: 10.1007/978-3-658-26431-4_82
    as

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