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Alle Oberthemen / Bilanzbuchhalter / Kosten- und Leistungsrechnung / 5 vor Kosten- und Leistungsrechnung (3. Auflage) - Endspurt zur Bilanzbuchhalterprüfung

Nennen Sie Gründe für den Ansatz kalkulatorischer Einzelwagnisse in der KLR.

Während in der Finanzbuchhaltung die tatsächlichen Wagnis-verluste unregelmäßig und in unterschiedlicher Höhe eintreten, ermöglicht der Ansatz kalkulatorischer Einzelwagnisse eine gleichmäßige und anteilige Verteilung der Wagnisverluste ohne Schwankungen (Tz. 29).

Tags: Grundlegende Methoden und Instrumente, Kosten- und Leistungsrechnung
Quelle: http://www.nwb-datenbank.de/start/showuniqueid/?uniqueid=484702_0004&sprungmarke=RZ_29&starter=lernkarten_cc

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Karteninfo:

Autor: NWB Verlag GmbH u. C...

Oberthema: Bilanzbuchhalter

Thema: Kosten- und Leistungsrechnung

Schule / Uni: NWB Verlag GmbH & Co. KG

Ort: Herne

Veröffentlicht: 12.03.2014

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