311019 Controlling II (V) (WiSe 2002/2003)

I. Systeme der Plankostenrechnung

1) Plankostenrechnung auf Vollkostenbasis
a) Starre Plankostenrechnung
b) Flexible Plankostenrechnung

2) Grenzplankostenrechnung

3) Handels- und steuerrechtliche Probleme der Plankostenrechnung

II. Einzelprobleme und Weiterentwicklungen der Plankostenrechnung

Pflichtlektüre:
Kilger, W., Flexible Plankostenrechnung und Deckungsbeitragsrechnung, 9. Verb. Aufl. Wiesbaden (Gabler) 1988

Kistner/Steven, BWL im Grundstudium 2 , Physica 1997

Frequency	Weekday	Time	Format / Place	Period
wöchentlich	Mo	10-12	Unpublished	14.10.2002-14.02.2003

Degree programme/academic programme	Validity	Variant	Subdivision	Status	Semester	LP
Betriebswirtschaftslehre / Diplom	(Einschreibung bis SoSe 2005)		WP04; B5; WP16	Wahl			HS
Wirtschaftswissenschaften / Bachelor	(Einschreibung bis SoSe 2005)	Nebenfach	Modul W1; Modul W2; Modul W5; Modul W6; Modul W8	Wahl	5. 6.	4

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Type(s) / SWS (hours per week per semester): Vorlesung (V) / 2
Department: Fakultät für Wirtschaftswissenschaften
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ECTS points: 4; (Also refer to the credit information in connection with the subject assignments)
ID: 1043144