Friedrich Leitner

Friedrich Leitner ( born January 26, 1874 in Vienna, † July 3, 1945 in Berlin) was a German economist and professor at the Humboldt University in Berlin.

Life

Friedrich Leitner first attended the Commercial Academy in Vienna and after Lehramtsprüfungen for trade schools he taught 1898-1903 at the Higher Commercial School in Mainz. Until 1906, he taught in Frankfurt am Main at the municipal Handelslehranstalt and was also an assistant at the Academy of Social and Commercial Sciences. Then he became a lecturer at the newly established Graduate School of Berlin. From 1921 he lectured at the Technical University of Berlin, where he was appointed in 1925 honorary professor.

Konrad Mellerowicz studied first with Leitner, then worked together with him and in 1938 his successor.

Leitner is referred to as a pioneer in business administration. He aspired to a more systematic structure of the balance sheet of a company, so that could be gained from it simpler figures for occupational cost accounting and to assess the economic viability of the operation.

The award of the PhD Law at the Graduate School of Berlin in 1926, was inspired by Leitner.

Works (excerpt)

• The cost calculation of industrial enterprises, 1905
• Balance technique and balance sheet review, 1911
• Private economics of the firm, 1915 Economics of the firm, 91930