In diesem kompakten und zugleich erstaunlich umfassenden Taschenbuch führt Sie ein erfahrenes Professorenteam in die Kosten- und Leistungsrechnung ein. Verständlich und lebendig werden alle wichtigen Themenbereiche auf den Punkt gebracht:

Betriebswirtschaftliche Grundlagen, traditionelle Vollkostenrechnung und Erweiterungen
Einstieg in die Welt von Target Costing und Break-Even-Point
Anwendungsnahe Beispielfälle aus diversen Berufsfeldern
Alles zum Erfolg in der Klausur

»Cost and Performance Accounting leicht gemacht«: In this compact and at the same time astonishingly comprehensive pocket book, an experienced team of professors introduces you to cost and performance accounting. All important topics are brought to the point in an understandable and lively way:

Business management basics, traditional full cost accounting and extensions
Introduction to the world of target costing and break-even point
Practical example cases from various professional fields
Everything you need to know to succeed in the exam

Autorentext
Stephan Kudert studied business administration at the TU Berlin and received his doctorate and habilitation at the FU Berlin. In 1990 he passed the tax advisor exam. In 1995 he became a professor of Taxation and Auditing at the European University Viadrina. For more than 20 years, he has been a permanent lecturer at BStBK, the University of Hamburg in the Master of International Taxation and Visiting Professor at ESMT. Since 2007, Kudert has also been Scientific Director of International Tax Law Training at BStBK, Vice-Director of the Institute for Central and East European Taxation and Guest Lecturer at the Federal Finance Academy.Peter Sorg studied business administration at the TU Berlin. He was subsequently head of finance and accounting for a medium-sized company with various production facilities at home and abroad. He also received his doctorate and habilitation at the TU Berlin. He then held the position of university professor for business administration, especially accounting, at Saarland University, Saarbrücken (Kilger Chair). In 1990 he was appointed professor of business administration, particularly corporate accounting, at the Berlin School of Economics and Law.

Klappentext

'Cost and Performance Accounting - leicht gemacht': In this compact and at the same time astonishingly comprehensive pocket book, an experienced team of professors introduces you to cost and performance accounting. All important topics are brought to the point in an understandable and lively way:

• Business management basics, traditional full cost accounting and extensions
• Introduction to the world of target costing and break-even point
• Practical example cases from various professional fields
• Everything you need to know to succeed in the exam

Inhalt
I. Betriebswirtschaftliche Grundlagen Lektion 1: Stellung und Aufgaben Lektion 2: Wichtige Kostenbegriffe und Kostenkategorien Lektion 3: Systeme der Kosten- und Leistungsrechnung II. Traditionelle Vollkostenrechnung Lektion 4: Kostenartenrechnung Lektion 5: Kostenstellenrechnung Lektion 6: Kostenträgerstückrechnung Lektion 7: Kostenträgerzeitrechnung III. Moderne Erweiterungen der traditionellen Vollkostenrechnung Lektion 8: Teilkostenrechnung Lektion 9: Normal- und Plankostenrechnung Sachregister