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Moderne Kostenrechnung [German]

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<p>des Herausgebers Wirtschaften heiBt Vergleichen. Wer produziert, Leistungen erstellt, muB den Betrogen, die er dafOr erlost, die Kosten gegenuberstellen, die ihm durch die Leistungserstellung entstanden sind. Nur so kann er erkennen, wie erfolgreich sein Wirtschaften war. In einem kleinen Betrieb, z. B. einem Handwerksbetrieb, mag der Zu­ Kostenerfassung und -zuteilung sammenhang zwischen den Kosten und den Erlosen fOr eine bestimmte als Aufgabe der Leistung so eng sein, daB es keiner besonderen Vorkehrungen oder Kostenrechnung Techniken bedarf, diese beiden GroBen einander gegenuberzustellen. Anders im Industriebetrieb. Eine Vielzahl von Produktionsfaktoren ist erforderlich, um (sehr oft) eine Vielzahl unterschiedlicher Erzeugnisse zeitlich parallel herzustellen. Der Wertestrom, der in den Betrieb ein­ flieBt, teilt sich im Zuge des Transformationsprozesses in zahlreiche Teilstrome auf, die in der Regel sehr unterschiedliche Wege nehmen, bis sie endlich in einem bestimmten Erzeugnis, einer bestimmten Lei­ stung munden. Um diese Strome mit all ihren Verostelungen erfassen, um feststellen zu konnen, wo sie munden, bedarf es wohldurchdachter Techniken, die in sich eben so geschlossen sein mussen wie das System der Werte­ strome, das mit ihrer Hilfe abgebildet und sichtbar gemacht werden soil.</p>

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<!DOCTYPE html>
<html>
   <head>
      <meta name="viewport" content="width=device-width, initial-scale=1">
      <link
         rel="stylesheet"
         href="https://unpkg.com/tachyons@4.12.0/css/tachyons.min.css"
         />
   </head>
   <body>
      <div class="flex flex-column justify-center w-100 ph3 normal lh-copy pt1">
            <div class="tc">
               <img src="https://i5.walmartimages.com/dfw/8822aef6-7abe/k2-_f4ee767f-a90a-4f70-be39-71e5d7b238a0.v1.jpg">
               <h3>4 equal payments</h3>
               <h4 class="gray">Buy what you love and split the cost. It's that easy. </h4>
            </div>
            <ul>
            <b>
               <li>Add item(s) to your cart.</li>
               <li>
                  Add items to checkout and choose 
                  <image height="14" width="auto" src="https://i5.walmartimages.com/dfw/8822aef6-7abe/k2-_f4ee767f-a90a-4f70-be39-71e5d7b238a0.v1.jpg"></image>
               </li>
               <li>Enter your debit or credit card information. </li>
               <li>Your first payment is taken when the order is processed, and the remaining 3 are automatically taken every two weeks.</li>
            </b>
            </ul>
            <p class="gray">Please note that a higher initial payment may be required for some purchases. Pay later in 4 <a href="https://cdn.klarna.com/1.0/shared/content/legal/terms/0/en_ca/paylaterin4" target="_blank">terms</a> available here. For Quebec residents, these Pay Later 4 <a href="https://cdn.klarna.com/1.0/shared/content/legal/terms/0/en_ca/paylaterin4_quebec" target="_blank">terms</a> are applicable. </p>
      </div>
   </body>
</html>