Erich Kosiol

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Erich Kosiol (born February 18, 1899 in Cologne , † September 7, 1990 in Salzburg ) was a full professor of business administration .


Kosiol studied from 1919 in Bonn mathematics, science and philosophy and a doctorate on 26 May 1922, a mathematical dissertation on the "Fundamentals of kinematics in hyperbolic space" for Hans Beck at the University of Bonn to Dr. phil. From 1922 study of economics and social sciences and in 1924 commercial diploma examination (“theory of wage structure”) in Cologne. His academic teachers included Eugen Schmalenbach , Rudolf Seyffert and Ernst Walb . From 1928 he was assistant director and deputy director of the retail institute of the University of Cologne , where Fritz Nordsieck and Hildegard Schröer-Nordsieck were also working as assistants at the time. In 1931 he completed his habilitation with Rudolf Seyffert in Cologne (“Calculation and costing in goods trading ...”).

During the National Socialist era , Kosiol became a member of the SA and a member of the NSDAP (# 2226835). In 1937 he was appointed professor of business administration at the University of Cologne. In 1938 he accepted an appointment at the University of Breslau . From 1948 until his retirement in 1967 he taught at the Free University in Berlin .

Research priorities

His main research interests were a. the business management organization theory and accounting . His works on the “ pagatorial balance sheet ” and cost accounting are particularly well known .

Fonts (selection)

  • Theory of the wage structure . 1928
  • Financial math . 1938
  • Business accounting and chart of accounts . 1940
  • Imputed accounting . 1950
  • Costing of goods in trade and industry . 1953
  • Performance-based remuneration . 1962
  • Cost accounting . 1964
  • The company as an economic action center . 1966
  • Building blocks of business administration , 2 volumes. 1973
  • Organization of the company . 2nd edition 1976
  • Cost and performance accounting . 1979

Web links

Individual evidence

  1. ^ Peter Mantel: Business Administration and National Socialism: An Institutional and Personal History Study . Wiesbaden: Gabler, 2010, ISBN 978-3-8349-8515-6 , pp. 748f.