Die Bedeutung der Abschreibung in der Finanzbuchhaltung im Unterschied zur Kosten-Leistungsrechnung (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,6, Duale Hochschule Baden-Württemberg Mannheim, früher: Berufsakademie Mannheim, 6 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die Tatsache, dass Güter einem Betrieb mehrere Jahre zur Verfügung ste-hen und Nutzen abgeben, hat zur Folge, dass die Wertminderungen an die-sen Wirtschaftsgütern wie Anlage- und Umlaufvermögen auch auf die einzel-nen Perioden, in denen sie anfallen, zu verrechnen sind. Damit kann ein ordnungsgemäßer Periodenerfolg festgestellt werden. (vgl. Rasche) Diese periodenbezogene Wertminderung nennt man Abschreibung und wird als solche im betrieblichen Rechnungswesen zweifach erfasst: in der Gewinn- und Verlustrechnung als bilanzielle Abschreibung und in der Kosten- und Leistungsrechnung als kalkulatorische Abschreibung. Bestand dieser Arbeit ist es, die Bedeutung und Unterschiede dieser beiden Abschreibungsarten zu erfassen.

Die Bedeutung der Abschreibung in der Finanzbuchhaltung im Unterschied zur Kosten-Leistungsrechnung (German Edition) by Luise Neumann

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