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Diese Arbeit wurde yom Fachbereich Wirtschaftswissenschaften der Johann Wolfgang GoetheUniversitat, Frankfurt am Main, unter dem Titel "Standardeinzelkostenrechnung fur den Betriebsbereich einer Groflbank" als Dissertation angenommen. Die Arbeit wurde im Juli 1991 eingereicht. Meinem Doktorvater Herrn Prof. Dr. Wolfram Engels danke ich fur die konstruktive Betreuung und wertvollen Hinweise, meinem Zweitgutachter Herrn Prof. Dr. Gerriet Muller fur die freund liche Obernahme des Koreferats, Herrn HansPeter Kosmider fur die Initiierung und unterstutzung dieser praxisnahen Arbeit sowie Herrn Dr. wolfgang Hossenfelder fur zahlreiche wichtige Hinweise und Ratschlage. Thomas Schmitt Inhaltsverzeichnis Abbildungsverzeichnis XIV Verzeichnis der verwendeten Symbole XVI Abkurzungsverzeichnis XVII 1 Grundlagen 1 1.1 Stand und Probleme der Bankkostenrechnung 1 1.1.1 Traditionelle Bankkostenrechnung 1 1.1.2 Neuere Ansatze 3 1.2 Zielsetzung und Aufbau der Arbeit . 7 2 Rahmenbedingungen der Kostenrechnung in einer Gro0bank 9 2.1 Besonderheiten von Produktion und Absatz im Bankbetrieb 9 2.1.1 Dualitat der Bankleistung ..... .
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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