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Zusammenfassung Einführung in die Betriebswirtschaftslehre
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Lernzusammenfassung BWL 1. SemesterBWL
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,Inhaltsverzeichnis
Definitionen ............................................................................................................................................................................................... 3
Bedürfnisse ............................................................................................................................................................................................ 3
Bedarf .................................................................................................................................................................................................... 3
Güter...................................................................................................................................................................................................... 3
Produktionsfaktoren .................................................................................................................................................................................. 3
Betriebsmittel ........................................................................................................................................................................................ 3
Werkstoffe ............................................................................................................................................................................................. 3
Arbeit ..................................................................................................................................................................................................... 3
Betrieblicher Umsatzprozess ..................................................................................................................................................................... 4
Einfacher Wirtschaftskreislauf ............................................................................................................................................................... 5
Eigen- vs. Fremdbedarfsdeckung........................................................................................................................................................... 5
Eigenbedarfsdeckung: ....................................................................................................................................................................... 5
Fremdbedarfsdeckung: ..................................................................................................................................................................... 5
Der kinetische Wertefluss ..................................................................................................................................................................... 6
Bestände .................................................................................................................................................................................................... 7
Zahlungsmittel ....................................................................................................................................................................................... 7
Geldvermögen ....................................................................................................................................................................................... 7
Sachvermögen ....................................................................................................................................................................................... 7
Netto-/Reinvermögen ........................................................................................................................................................................... 7
Abteilungen eines Betriebes ...................................................................................................................................................................... 8
Materialwirtschaft (Warenwirtschaft)................................................................................................................................................... 8
Aufgaben ........................................................................................................................................................................................... 8
Materialbedarfsplanung .................................................................................................................................................................... 8
ABC-Analyse (Pareto-Analyse) .......................................................................................................................................................... 8
Optimale Bestellmenge ..................................................................................................................................................................... 8
Lagerhaltung ..................................................................................................................................................................................... 9
Marketing ............................................................................................................................................................................................ 10
Marktforschung ............................................................................................................................................................................... 10
Produktpolitik .................................................................................................................................................................................. 10
Preispolitik ....................................................................................................................................................................................... 10
Kommunikationspolitik ................................................................................................................................................................... 11
Distributionspolitik .......................................................................................................................................................................... 11
Kostenrechnung................................................................................................................................................................................... 12
Kostenrechnungssysteme ............................................................................................................................................................... 12
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, Kostenartenrechnung...................................................................................................................................................................... 12
Kostenstellenrechnung ................................................................................................................................................................... 12
Kostenträgerrechnung .................................................................................................................................................................... 12
Investition ............................................................................................................................................................................................ 13
Investitionsarten ............................................................................................................................................................................. 13
Investitionsrechnung ....................................................................................................................................................................... 13
Jahresabschluss ................................................................................................................................................................................... 13
Bilanz ............................................................................................................................................................................................... 13
Gewinn und Verlustrechnung ......................................................................................................................................................... 14
Anhang ............................................................................................................................................................................................ 14
Lagebericht ...................................................................................................................................................................................... 14
Bilanzpolitik ..................................................................................................................................................................................... 14
Finanzierung (kopierbar) ................................................................................................................................................................. 15
Konstitutive Entscheidungen ................................................................................................................................................................... 17
Rechtsformen ...................................................................................................................................................................................... 17
Unternehmensverfassung........................................................................................................................................................................ 17
Neoklassik ............................................................................................................................................................................................ 17
Pareto Optimum.............................................................................................................................................................................. 18
Kontrakteinkommen ............................................................................................................................................................................ 18
Residualeinkommen ............................................................................................................................................................................ 18
Produktionsfaktor Arbeit ..................................................................................................................................................................... 18
Neoklassik ....................................................................................................................................................................................... 18
Marx ................................................................................................................................................................................................ 18
Anfangsausstattung mit Produktionsfaktoren: ................................................................................................................................... 19
Unternehmen in der „Sozialen Marktwirtschaft“................................................................................................................................ 20
Shareholder Value- /Stakeholder- Ansatz ....................................................................................................................................... 20
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