Die wirtschaftliche Bedeutung des Verrechnungswesens speziell bei Staatsbetrieben

Name: Die wirtschaftliche Bedeutung des Verrechnungswesens speziell bei Staatsbetrieben
Author: Reisch

1911

by Reisch

Capital ConsumptionProfit and LossInvestmentOpportunity CostDepreciation

Table of Contents · 9 segments

Title Page and Publication Detailsfront_matter

Introduction: The Debate Between Cameralistic and Commercial Accountingessay

Comparison of Systems: Cameralism vs. Commercial Double-Entryessay

The Historical Context and Stagnation of Austrian State Accountingessay

Economic Consequences of Poor Accounting: Real Estate and Infrastructureessay

The Need for a State Balance Sheet and Asset Inventoryessay

Critique of Current State Reports and the 'Current Account' Mysteryessay

The Case of the State Railways: Depreciation and Capital Erosionessay

Conclusion: Proposals for Reform and Autonomy of State Enterprisesessay