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Die Planung des Stück- und des Periodenerfolgs: die operative Plan-Erfolgsrechnung auf Voll- und Teilkostenbasis

In: Erfolgsrechnung - Wertsteigerung durch Wertschöpfung

Author

Listed:
  • Jürgen Reim

    (Hochschule RheinMain Wiesbaden Business School)

Abstract

Zusammenfassung Mit der Planung und Kontrolle von Einzel- und Gemeinkosten sind zwei Rechnungszwecke der operativen Plan-Erfolgsrechnung erfüllt. Sie bedarf jedoch einer Ergänzung durch die Planung der Stück-Erfolge, um die Erfolgsstruktur der SGE bzw. des Unternehmens zu erkennen. Damit stellt sie umfassende Informationen für die operative Entscheidungsrechnung bereit.

Suggested Citation

  • Jürgen Reim, 2022. "Die Planung des Stück- und des Periodenerfolgs: die operative Plan-Erfolgsrechnung auf Voll- und Teilkostenbasis," Springer Books, in: Erfolgsrechnung - Wertsteigerung durch Wertschöpfung, edition 2, chapter 11, pages 445-503, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-33686-8_11
    DOI: 10.1007/978-3-658-33686-8_11
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