Wolfgang Männel

Wolfgang Männel ( born October 18, 1937 in Falkenstein / Vogtl; . † 26 September 2006) was a German economist and professor of business administration, in particular accounting and controlling.

  • 2.1 Theme Cost Accounting, Accounting 2.1.1 selected books
  • 2.1.2 Selected Essays and Other
  • 2.2.1 selected books
  • 2.2.2 Selected Essays and Other

About the person

Life

Wolfgang studied Männel 1958-1962 Business Administration at the University of Economics Mannheim. In 1963 he succeeded his former teacher Paul Riebel at the Johann Wolfgang Goethe University Frankfurt am Main, where he received his doctorate in 1967 on performance issues of plant conservation.

1972 were audited habilitation same benefits through his numerous book and article publications Wolfgang Männel. The Johann Wolfgang Goethe University Frankfurt am Main thereupon appointed him professor of business administration.

Männel followed in 1973 a position at the newly founded Faculty of Economics and Social Sciences of the University of Dortmund, where he served as Associate Professor of Business Administration of the Department of Industrial Management and Manufacturing, later renamed " Industrial Management and industrial accounting " led.

In 1982 he accepted a position at the Friedrich -Alexander -University Erlangen -Nuremberg to the Chair of Business Administration, especially accounting and controlling, at. He died shortly after his retirement on 26 September 2006.

Academic functions

In addition to the university administrative offices such as Dean, Associate Dean and Senator Männel was

  • Chairman of the working group " asset management " of Schmalenbach Society German Society for Business
  • Member of the Scientific Advisory Board of the German Committee Maintenance ( DKIN )
  • Member of the working group "Maintenance in the hospital " of the German Committee Maintenance ( DKIN )
  • Member of the Academic Reform Commission of the Economic and Social Sciences of the day
  • From 1981, Deputy Chairman from 1984 to 1985 and Chairman of the Economic and Social Sciences of the day

Editors and reviewers

  • Editor of the journal cost accounting practice - Journal of controlling, accounting and system applications, Gabler -Verlag (1976-2002)
  • Scientific advice about specific cost accounting, investment accounting and accounting -related issues for national associations and the Federal Ministry of Research and other institutions ( commercial enterprises, energy ).
  • Editor of Series system industry, publishing TÜV Rheinland

Professional events for practice

Since 1976, designed and moderated Männel numerous conferences, on the one hand with cost control, cost management, Controlling Result and controlling software systems and on the other hand, with integrated asset management, in particular maintenance, apart translated.

Research

Wolfgang Männel has dealt mainly with the following basic topics:

  • Accounting, Accounting
  • Cost accounting, cost controlling and cost management
  • Breakeven analysis result Controlling
  • Investment controlling and value -based controlling
  • Outsourcing and comparisons between in-house production and external procurement
  • Asset management and maintenance
  • Production, purchasing, materials management and logistics
  • Public enterprises, energy and health

Publications

Theme Cost Accounting, Accounting

Selected books

  • The choice between in-house production and external procurement, theoretical bases, practical cases. 1st edition. Herne, Berlin 1968, ISBN 3-7910-0270-8 ( 2 ext. Edition).
  • Do it yourself or Buy. Verlag Moderne Industrie, Munich 1969 ( German adults editing of the book Make or Buy by Harry Gross).
  • Customer discounts in accounting. Herne, Berlin 1971, ISBN 3-482-56151-6.
  • Quantity discounts in the decision-oriented revenue accounting. Opladen, Westdt. Publishing 1974, ISBN 3-531-11207-4.
  • Revenue reductions. Gabler, Wiesbaden 1975, ISBN 3-409-19011-2.
  • Cost Accounting Volume I. Fundamentals, Design and application. 1st edition. Gabler, Wiesbaden 1978, ISBN 3-409-21134-9 ( 4 completely new Edit. , And ext. Edition) ( with Siegfried Hummel ).
  • Cost Accounting Volume II Modern methods and systems. 1st edition. Gabler, Wiesbaden 1978, ISBN 3-409-21140-3 (3rd edition) ( with Siegfried Hummel ).
  • Price caps in purchasing. 2, unveränd. Edition. Publisher of the GAB, Lauf an der Pegnitz, 1990, ISBN 3-927878-07-3.
  • Manual cost accounting. Gabler, Wiesbaden 1992, ISBN 3-409-19936-5.
  • Logistics Controlling - Concepts, instruments, economy. Gabler, Wiesbaden 1993, ISBN 3-409-13448-4.
  • Development prospects of cost accounting. 5 exp. Edition. Publisher of the GAB, Lauf an der Pegnitz 1999, ISBN 3-927878-37-5.

Selected Essays and Other

  • The emergence of intermediate storage in industrial plants, in: Industrial Organization, Vol 34 (1965 ), No. 1, pp. 17-34
  • Possibilities and limits of computing with revenue opportunity, in: Contributions to the business income doctrine, Festschrift for the 70th birthday of Erich Schaefer, ed. v. P. Riebel, Opladen, Cologne 1970, p 201-245
  • Pricing according to the principles of marginal costing, in: Cost Accounting Practice, Vol 22 (1978 ), special issue on " krp extra- '78 ", pp. 3-26
  • Basic concept of a decision-oriented management accounting, in: Cost Accounting Practice, Vol 27 (1983 ), No. 2, pp. 55-70
  • The individual cost and marginal costing - A concept for the representation of reality by the accounting department, Journal of Business, Vol 53 (1983 ), Issue 12, pp. 1187-1196
  • To design the revenue accounting, in: lines of development cost and revenue accounting, ed. von K. Chmielewicz Commission eV in Accounting Association of University Professors of Management, Stuttgart 1983, pp. 119-156
  • Analysis and proposals for simplifying the calculation and billing process in the allocation of funds from the Federal Ministry for Research and Technology for research and development projects in the economy, Nuremberg, 1984 ( with P. Mertens )
  • Special features of the internal accounting of government agencies and administrations, in: Journal of Business, Vol 58 (1988 ), No. 8, pp. 839-857
  • Performance and Revenue Planning, in: Handbook of Planning, ed. v. N. Szyperski and U. Winand, Stuttgart, 1989, Sp 953
  • Tasks of controlling asset-intensive production structures, in: 10th Saarbrücken Workshop 1989 - Accounting and EDP, ed. v. A.-W. Scheer, Heidelberg, 1989, pp. 48-71
  • Cost accounting in ambulatory health care, in: Cost Accounting Practice, Vol 35 (1991 ), No. 2, pp. 93-97 ( with J. Schmid Berger)
  • Importance of revenue accounting for income, in: Manual Cost Accounting, ed. v. W. Männel, Wiesbaden 1992, p 631-655
  • Cost Management - Importance and tasks, in: Cost Accounting Practice, Vol 36 (1992 ), No. 5, pp. 289-291
  • Revenue accounting, in: Encyclopaedia of Accounting, ed. v. K. Chmielewicz and M. Schweitzer, 3rd edition, Stuttgart 1993, pp. 562-580
  • Harmonization of accounting for an integrated result of controlling, in: Cost Accounting Practice, Vol 43 (1999), Special Issue 3, pp. 13-29
  • Cost and performance accounting Printing Industry - New Policy for operational practice, ed. v. Bundesverband Druck eV / Dept. Business, 2nd edition, Wiesbaden 1995 ( with B. Warnick )
  • Lines of development of standard costing and marginal costing, in: Cost Accounting Practice, Vol 39 (1995 ), No. 1, pp. 53-62
  • Imputed depreciation, interest, profits and asset maintenance reserves in the current pricing - Expertise on the recast of the work instructions to determine the cost and revenue situation, including cost accounting in the price approval procedure according to § 12 BTOElt, Lauf an der Pegnitz / Nuremberg 1996
  • Computational analysis of cost budgeting practice in health care, Lauf an der Pegnitz / Nuremberg in 1996/97
  • Early product cost calculations for cost management, in: The Art of Controlling, Prof. Dr. Péter Horváth for his 60th birthday, ed. DC v. R. and W. Silk Black, Munich 1997, pp. 201-230
  • The importance of the scientific work of Prof. Dr. Dr. hc mult. Paul Riebel for the result of controlling, in: Cost Accounting Practice, Vol 43 (1999 ), No. 3, pp. 141-144
  • Effectiveness -oriented controlling, in: Controlling, Vol 14 (2002 ), Issue 11, pp. 597-605
  • Investment reporting and controlling system ',' in: Vahlens Large Controlling Encyclopedia, ed. v. P. Horváth, Munich 2002
  • Results Controlling facing new challenges, in: The controller consultants, born in 2003, Issue 1, pp. 61-90
  • Profitability -oriented controlling, in: The Controlling consultant, born 2003, Issue 1, pp. 61-90
  • Pricing principles of the association agreement VV II plus, 13.12.2001 and 23.04.2002, Nuremberg and Lauf 2003
  • Significance calculation of relevant general business risks of the electricity distribution business, Nuremberg and Lauf 2003
  • Recommendations for the calculation methodology of the future electricity distribution-specific regulatory approaches, Nuremberg and Lauf 2004
  • Capital costs in the fee calculation German electricity distribution companies, in: ew- electricity industry, Vol 103 (2004 ), No. 5, pp. 14-25
  • Corporation tax in the network charge calculation, in: Energy Tagesfragen, 55 born ( 2005). Issue 8

Theme asset management, maintenance

Selected books

  • Efficiency issues of plant conservation. Gabler, Wiesbaden 1968.
  • Choice between equity and debt servicing. DIW German industrial maintenance, Munich 1982.
  • Practice concepts computerized maintenance ( = series of Industrial Plants, ed. V. Wolfgang Männel ). TÜV Rheinland, Cologne, 1987, ISBN 3-88585-372-8.
  • Integrated Asset Management ( = series of Industrial Plants, ed. V. Wolfgang Männel ). TÜV Rheinland, Cologne 1988, ISBN 3-88585-467-8.
  • Perspectives, leadership concepts and instruments of investment business ( = series of Industrial Plants, ed. V. Wolfgang Männel ). TÜV Rheinland, Cologne, 1989, ISBN 3-88585-678-6.
  • Modern software solutions for maintenance ( = series of Industrial Plants, ed. V. Wolfgang Männel ). TÜV Rheinland, Cologne, 1990, ISBN 3-88585-732-4.

Selected Essays and Other

  • Preventive maintenance - An Introduction and Bibliography, in: Series " work preparation, Issue 6, ed. v. Committee for Economic production eV, Frankfurt am Main, 1971
  • Economic benefits and possibilities of coordination of repair appointments, in: Operation 25, born (1972 ), volume 25/ 26, pp. 1178-1183
  • Time requirements planning for maintenance and repair measures, in: The Business Administration, Vol 14 (1973 ), No. 2/3, pp. 29-30
  • Demarcation and organizational integration of plant management in industrial enterprise, in: Journal of Marketing Research, Vol 30 (1978 ), No. 3, pp. 51-59
  • Asset management, in: Business Administration, Part 1: Fundamentals, ed. v. E. Grochla, Poeschel, Stuttgart 1978, p 92-96
  • Interactions between plant management, planning and business success, in: Operation, Vol 33 (1980 ), Issue 45, pp. 2145-2150
  • Catchment in research and teaching: Maintenance is a task for the science, in: Maintenance, Vol 13 (1985 ), No. 5, pp. 24-31
  • Safety design requirements for maintenance work, in: Report of the Federal Institute for Occupational Safety, special fonts, Dortmund 1985 ( with W. Becker and F. Skrzypek - Neubauer )
  • Planned maintenance with particular emphasis on safety and occupational health and safety aspects - Bibliography, in: Report of the Federal Institute for Occupational Safety, special fonts, Dortmund 1987 ( with W. Becker, D. Kalaitzis and M. Amon )
  • Planning, acquisition, transfer and control of maintenance costs, in: Manual Cost Accounting, ed. v. W. Männel, Wiesbaden 1992, p 502-522 ( with C. Just )
  • Asset management, in: Handbook of Production Economics, ed. v. W. Kern, among others, 2nd edition, Stuttgart 1996, pp. 72-87
  • Indicators and performance measurement systems for benchmarking of maintenance, in: Cost Accounting Practice, Vol 43 (1999), Special Issue 1, pp. 57-69
  • Controlling tools for maintenance management, in: Cost Accounting Practice, Vol 46 (2002 ), No. 4, pp. 222-230 ( with A. Engel )
  • Systems, in: Vahlens Controlling Large Lexicon, ed. v. P. Horváth, Munich 2002
Falkenstein, Saxony September 26 Management control system Dean (education) Decision support system August-Wilhelm Scheer Integrated Authority File
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