Deckungsbeitragsrechnung als Entscheidungsrechnung. Ausprägungen und Bewertung der Ergebnisse

Studienarbeit vom Jahr 2016 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule Fresenius; Köln, Language: German, Abstract: The aim of this thesis is to explain the contribution margin accounting in more detail, to apply it and to interpret the results resulting from the application. The first chapter contains an introduction, which should lead the reader to the topic of the work. Furthermore, the objectives and the structure of the thesis are presented. In the second chapter, a part of the theoretical basics regarding contribution margin accounting, which are needed for the further course of the thesis, are conveyed. Accordingly, the necessity of contribution margin accounting, its origin and history as well as its tasks and objectives will be discussed. Likewise, a definition of the term contribution margin is given in the second chapter. Subsequently.