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Zur Herstellkostenuntergrenze des BilMoG

  • Lengsfeld, Stephan
  • Wielenberg, Stefan
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    Im Referentenentwurf zum BilMoG wird die Untergrenze der Herstellungskosten neu gefasst, in die neben den Einzelkosten nun auch die variablen Gemeinkosten einzubeziehen sind. Der Beitrag klärt zunächst, wie variable Gemeinkosten aus Sicht der Kostenrechnung zu ermitteln sind. Anschließend wird gezeigt, dass die Neuregelung einige Interpretationsprobleme der alten Regulierung klärt, zugleich jedoch neue Interpretations- und Gestaltungsspielräume geschaffen werden. Nur ansatzweise erreicht wird die laut Entwurfsbegründung angestrebte Annäherung an die in Steuerrecht und IFRS verwendeten vollen Herstellungskosten, was aus betriebswirtschaftlicher Sicht jedoch durchaus zu begrüßen ist.

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    Paper provided by Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät in its series Hannover Economic Papers (HEP) with number dp-395.

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    Length: 13 pages
    Date of creation: Mar 2008
    Date of revision:
    Handle: RePEc:han:dpaper:dp-395
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