Friedrich Leitner (economist)
Friedrich Leitner (born January 26, 1874 in Vienna , Austria-Hungary ; † 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 the teaching exams for commercial schools, he taught at the higher commercial school in Mainz from 1898–1903. Until 1906 he taught in Frankfurt am Main at the municipal commercial college and also became an assistant at the local academy for social and commercial sciences. Then he switched to teaching at the newly founded Handelshochschule Berlin . From 1921 he held lectures at the TH Berlin and was appointed honorary professor there in 1925.
Konrad Mellerowicz first studied with Leitner, then worked with him and was his successor in 1938.
Leitner is described as a pioneer in business administration . He strove for a more systematic structure of the balance sheet of a company, so that from it simple numbers for the operational cost accounting and for the assessment of the profitability of the company could be obtained. Leitner suggested that the Handelshochschule Berlin be granted the right to award doctorates in 1926.
In 1944 he received the War Merit Cross 2nd Class at the suggestion of the OKW.
Works (excerpt)
- Calculating the cost of industrial operations , 1905
- Balance sheet technology and balance sheet criticism , 1911
-
Private economics of the company , 1915
- Business theory of the company . 9th edition 1930
literature
- Karl Vodrazka: Leitner, Friedrich. In: New German Biography (NDB). Volume 14, Duncker & Humblot, Berlin 1985, ISBN 3-428-00195-8 , p. 170 f. ( Digitized version ).
- Peter Mantel: Business Administration and National Socialism: A Study of Institutional and Personal History . Wiesbaden: Gabler, 2010, ISBN 978-3-8349-8515-6 , pp. 762f.
Web links
- Literature by and about Friedrich Leitner in the catalog of the German National Library
- Works by and about Friedrich Leitner in the German Digital Library
- wiwi.hu-berlin.de
Individual evidence
- ^ A b c Karl Vodrazka: Leitner, Friedrich. In: New German Biography (NDB). Volume 14, Duncker & Humblot, Berlin 1985, ISBN 3-428-00195-8 , p. 170 f. ( Digitized version ).
| personal data | |
|---|---|
| SURNAME | Leitner, Friedrich |
| BRIEF DESCRIPTION | German economist |
| DATE OF BIRTH | January 26, 1874 |
| PLACE OF BIRTH | Vienna |
| DATE OF DEATH | July 3, 1945 |
| Place of death | Berlin |