Title
Ursachenorientiertes Erlscontrolling: berblick und Systematisierung der Literaturbeitrge (German Edition),Used
Delivery time: 8-12 business days (International)
Studienarbeit aus dem Jahr 2006 im Fachbereich BWL Controlling, Note: 1,7, Hochschule Merseburg (Fachbereich Wirtschaftswissenschaften), 5 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Das ursachenorientierte Erlscontrolling wurde in der Literatur bisher im Gegensatz zum Kostencontrolling nur wenig bercksichtigt. Obwohl man mit einem sinnvollen ursachenorientierten Erlscontrolling eine erheblich strkere Hebelwirkung auf den Erfolg besitzt, werden zumeist nur symptomatische Erlsabweichungen behandelt, die jedoch keine Rckschlsse auf Ursachen ermglichen und somit auch keine Handlungsalternativen aufzeigen.1 Diese Arbeit soll einen berblick ber die Literaturbeitrge zum ursachenorientierten Erlscontrolling geben. Den bedeutendsten Beitrag lieferte Albers (1989) mit der Entwicklung eines Systems zu einer ursachenbedingten Erlsabweichungsanalyse. Friedl (2003) und Ewert/Wagenhofer (2003) haben dieses System unter Verwendung eigener Beispielrechnungen in gekrzter Form ebenfalls dargestellt. Es werden im Folgenden zuerst die Begriffe Erls und Erlscontrolling definiert. Anschlieend wird dargestellt, wie anhand des Systems Erlsabweichungen ermittelt werden knnen und diese dann zu Teilabweichungen aufgespalten werden, um so zu den Ursachen der Abweichungen zu gelangen. Dabei werden die teilweise unterschiedlichen Vorgehensweisen, Beispiele und Interpretationen miteinander verglichen und abschlieend folgt eine Bewertung selbiger.
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Shipping & Returns
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We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.