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Zur Herstellkostenuntergrenze des BilMoG


  • Lengsfeld, Stephan
  • Wielenberg, Stefan


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.

Suggested Citation

  • Lengsfeld, Stephan & Wielenberg, Stefan, 2008. "Zur Herstellkostenuntergrenze des BilMoG," Hannover Economic Papers (HEP) dp-395, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  • Handle: RePEc:han:dpaper:dp-395

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    References listed on IDEAS

    1. Philipp Sibbertsen & Robinson Kruse, 2009. "Testing for a break in persistence under long-range dependencies," Journal of Time Series Analysis, Wiley Blackwell, vol. 30(3), pages 263-285, May.
    2. Robert Sollis, 2006. "Testing for bubbles: an application of tests for change in persistence," Applied Financial Economics, Taylor & Francis Journals, vol. 16(6), pages 491-498.
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    More about this item


    Bilanzrechtsmodernisierungsgesetz; Referentenentwurf; Kostenrechnung; Herstellkosten; variable Kosten;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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