Authors: Gunther Friedl, Jürgen Kühling
Publisher: Nomos Verlag, Munich 2016
Language: German
ISBN: 978-3-8487-3660-7


Identifying the operating equity, it is controversial according to § 7 Abs. 1 GasNEV/33 StromNEV if asymmetrical cutbacks are acceptable. These problems occur if regulatory authorities declare an asset as not operative but do not cutback on a corresponding position of non-interest-bearing liabilities on the liability side. So far there is no coherent concept from an economical and legal position on how operating equity is to be measured in these cases. This research delivers a contribution to close this gap. It goes back to two reports for the E.ON SE.


Authors: Marcell Schweitzer, Hans-Ulrich Küpper, Gunther Friedl, Christian Hofmann, Burkhard Pedell Publisher: Vahlen; 11th ed.(2016)
Language: German
ISBN-13: 978-3-8006-5027-9


This general handbook offers a broad overview of tasks, techniques, and systems of cost accounting. First, the reader is introduced to the basics of determination-oriented systems. This includes cost-type accounting, cost-center accounting and cost-unit accounting; a spectrum, which is taught in every lecture series on cost accounting. Furthermore, the book covers the exposition of planning and behavior control orientated systems. This includes methods like activity-based costing, direct costing or contribution costing and target costing, which are highly relevant for daily business. Finally, the book addresses current development in the field of cost accounting. Especially the challenges of price regulations in the energy, gas and telecommunication markets play an important role.


Authors: Hans-Ulrich Küpper, Gunther Friedl, Christian Hofmann, Yvette Hofmann, Burkhard Pedell 
Publisher: Schäffer-Poeschel; 6th ed.(2013) 
Language: German 
ISBN-10: 3791032119 
ISBN-13: 978-3-7910-3211-5

This textbook presents accounting as a practical approach that aligns information systems, planning, control, human resource management and organizational structure with the key goals of the organization. The authors discuss available controlling instruments, and the possibilities and limits of controlling. Furthermore, the book covers tasks and methods of controlling in the fields of marketing, logistics, human resources, investments and university purposes.


Authors: Gunther Friedl, Christian Hofmann, Burkhard Pedell
Publisher: Vahlen; 3rd ed. (2017)
Language: German
ISBN-10: 3800646609
ISBN-13: 978-3-8006-4660-9

The modern cost accounting
The analysis and the management of costs are of great importance for the success of a company. Without the right understanding of costs, product-oriented, service-oriented as well as nonprofit organizations cannot be successful in the long run.
The new textbook
introduces the basic concepts and current developments in cost accounting. Numerous examples from different fields of applications but also modern forms of teaching (including cases, excel supported examples and test questions) provide a long-lasting gain of knowledge.

Controlling mit SAP

Authors: Gunther Friedl, Christian Hilz, Burkhard Pedell
Publisher: Vieweg; 6th ed. (2012)
Language: German
ISBN-10: 3658174064
ISBN-13: 978-3-658-17406-4

This textbook introduces the controlling module of SAP R/3. All components of the module are presented in a comprehensive and understandable manner. The clear concept helps the reader with a case study to reach a broad understanding, even without prior knowledge. The book covers all aspects from the basics of cost accounting and controlling to the use of SAP software to practical applications in daily business. It is suitable for class work as well as for self-study.


Authors: Hans-Ulrich Küpper, Gunther Friedl, Christian Hofmann, Burkhard Pedell
Publisher: Vahlen; 7th ed. (2017)
Language: German
ISBN-13: 978-3-8006-3803-1

This textbook is suitable for students in business studies or technical subjects who want to increase their knowledge on cost accounting with the help of example questions and practical examples. However, also professionals can inform themselves about the application of instruments of internal accounting for planning, control and management purposes. The book can be used complementarily with the textbook from Schweitzer/Küpper "Systeme der Kosten- und Erlösrechnung" but is also self contained.


Author: Gunther Friedl
Publisher: Springer-Verlag GmbH; 1st ed. (Dec. 2006)
Language: English
ISBN-10: 3540482660
ISBN-13: 978-3540482666

Many large corporations delegate investment decision-making authority to their divisions. Because they are better informed, divisional managers should be able to make better decisions than corporate headquarters. However, they can use this informational advantage to pursue their own interests. The objective of this work is to analyze the problem of delegated decision-making within firms when investment projects are characterized by the possibility to make subsequent decisions after the initial investment decision has been made. By analyzing this question, the monograph combines and unifies two important lines of literature: on the one hand the literature on controlling investment decisions, on the other hand the investment valuation literature.


Author: Gunther Friedl
Publisher: Duncker & Humblot GmbH; 1st ed. (2001)
Language: English
ISBN-10: 3428103726
ISBN-13: 978-3428103720

Investments are closely connected to numerous decisions. These decisions are interfering with each other. The original investment decision must offer the possibility to make follow up investments. This is highly relevant if revenues from investment projects are due in the far future which means a long-time range between the original investment decision and the sale of products. In this case, uncertainty about price, demand and behavior of competitors plus the possibility to react play an important role.

Therefore, the author deals with the sequential character of investment decisions under uncertainty. Models based on operational and game theoretical research analyze the uncertainty over prices and demand as well as the behavior of competitors. Numerous findings can be deduced from these models, which are of great importance for further development of investment theory.