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Zur Herstellkostenuntergrenze des BilMoG

Author

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  • Lengsfeld, Stephan
  • Wielenberg, Stefan

Abstract

Im Referentenentwurf zum BilMoG wird die Untergrenze der Herstellungskosten neu gefasst, in die neben den Einzelkosten nun auch die variablen Gemeinkosten einzubeziehen sind. Der Beitrag klärt zunächst, wie variable Gemeinkosten aus Sicht der Kostenrechnung zu ermitteln sind. Anschließend wird gezeigt, dass die Neuregelung einige Interpretationsprobleme der alten Regulierung klärt, zugleich jedoch neue Interpretations- und Gestaltungsspielräume geschaffen werden. Nur ansatzweise erreicht wird die laut Entwurfsbegründung angestrebte Annäherung an die in Steuerrecht und IFRS verwendeten vollen Herstellungskosten, was aus betriebswirtschaftlicher Sicht jedoch durchaus zu begrüßen ist.

Suggested Citation

  • Lengsfeld, Stephan & Wielenberg, Stefan, 2008. "Zur Herstellkostenuntergrenze des BilMoG," Hannover Economic Papers (HEP) dp-395, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    • Handle: RePEc:han:dpaper:dp-395
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    File URL: http://diskussionspapiere.wiwi.uni-hannover.de/pdf_bib/dp-395.pdf
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    More about this item

    Keywords

    Bilanzrechtsmodernisierungsgesetz; Referentenentwurf; Kostenrechnung; Herstellkosten; variable Kosten;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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