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Doppik für Mandatsträger und Führungskräfte (ÖVw): Band 13: Bayern
Paperback
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ISBN10: 3755795655
ISBN13: 9783755795650
Publisher: Bod - Books on Demand
Published: Jul 29 2022
Pages: 234
Weight: 0.63
Height: 0.49 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783755795650
Publisher: Bod - Books on Demand
Published: Jul 29 2022
Pages: 234
Weight: 0.63
Height: 0.49 Width: 5.83 Depth: 8.27
Language: German
Die Einführung der Doppik erfordert einen hohen Informationsbedarf, insbesondere Führungskräfte und politische Entscheider müssen die entsprechenden Inhalte kommunizieren können. Sie müssen wesentliche Inhalte des Doppischen Systems kennen und in der Lage sein, das andere an diesem Buchhaltungssystem zu erkennen und daraus abgeleitet, auch politische Entscheidungen auf der Basis der Doppelten Buchführung treffen. An diese Zielgruppe wende ich mich mit diesem Buch. Die Leser erhalten einen Überblick über das doppische Buchhaltungssystem. Sie lernen Unterschiede zur Kameralistik kennen und werden in die Lage versetzt, den Haushaltsplan und den Jahresabschluss zu lesen, zu verstehen und für ihre Entscheidungen zu nutzen. Kern der Doppik ist die doppelte Buchung sämtlicher Geschäftsvorgänge auf zwei Konten, jeweils im Soll und Haben. Es werden dadurch, anders als bei der bisherigen, kameralistischen Buchführung, nicht nur Zahlungseingänge und Zahlungsausgänge festgehalten, sondern auch der gesamte Ressourcenverbrauch der Gemeinde.
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