@incollection{BaltzerBeckerUlrich, author = {Baltzer, Bj{\"o}rn and Becker, Wolfgang and Ulrich, Patrick}, title = {Kosten-, Erl{\"o}s- und Ergebnisrechnung}, series = {Neue Betriebswirtschaft}, booktitle = {Neue Betriebswirtschaft}, editor = {Schmeisser, Wilhelm and Becker, Wolfgang and Beckmann, Markus and Brem, Alexander and Eckstein, Peter P. and Hartmann, Matthias}, edition = {2., {\"u}berarbeitete Auflage}, publisher = {UVK-Verlag}, address = {M{\"u}nchen}, isbn = {9783825253271}, pages = {177 -- 206}, subject = {Betriebswirtschaftslehre}, language = {de} }