Hans Ruchti

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Johann "Hans" Ruchti (born September 10, 1903 in Mannheim ; † February 10, 1988 in Würzburg ) was a German business economist who gave the Lohmann-Ruchti effect its name.

Life

Raised in a family of innkeepers, he completed an apprenticeship in banking after graduating from high school in 1922 and then took an internship at a newspaper publisher until he began studying business administration at the Mannheim University of Commerce in 1927 . In 1931 he finished his studies in Mannheim with a diploma and then studied in Heidelberg, where he received his doctorate in 1935 with the dissertation “The bill of lading as a loan document”. During the National Socialist era , Ruchti became a member of the SA and in 1937 a member of the NSDAP (# 5255817). Together with his doctoral adviser Henry Sommerfeld , he moved in 1939 to the University of Breslau , where he joined in 1941 with the thesis "The importance of depreciation for the operation" habilitated . In 1941 the University of Wroclaw appointed him lecturer in business administration. In 1944 he was drafted into the Wehrmacht , and in 1945 he returned from American captivity . In 1948 he was given a teaching position at the TH Karlsruhe and became a lecturer there in 1950, and from 1951 an associate professor . He received a full professorship for business administration in November 1953 at the University of Würzburg , where he retired in 1971 .

Lohmann-Ruchti effect

The best-known work is the Lohmann-Ruchti effect, named after him and Martin Lohmann , on the effect of consumption- related depreciation as a source of reinvestment for property, plant and equipment . In his post-doctoral thesis in 1942, Ruchti quoted Nico Jacob Polak's thoughts on expanding the capacity of shipping companies . It was only when Ruchti described this process again in 1953 that the theorem entered the specialist literature as the Lohmann-Ruchti effect . His “Ruchti effect” made him better known in business administration than his sponsor Sommerfeld ever was with his endynamic accounting theory (as a counterpart to Eugen Schmalenbach's “dynamic accounting ”).

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 , p. 811
  2. ^ Würzburg today. Zeitschrift für Kultur und Wirtschaft , issues 46–50, 1988, p. 150.
  3. ↑ Peter Mantel, Business Administration and National Socialism , 2009, p. 811 .
  4. ↑ Hans Ruchti, The importance of depreciation for business , 1942, p. 40, FN 44
  5. ↑ Hans Ruchti, The Depreciation , 1953, p. 91 ff.
  6. ↑ Kurt Hirche, Always on the move: Unrest and Aufbruch , 1994, p. 552
personal data
SURNAME Ruchti, Hans
ALTERNATIVE NAMES Ruchti, Johann
BRIEF DESCRIPTION German business economist
DATE OF BIRTH September 10, 1903
PLACE OF BIRTH Mannheim
DATE OF DEATH February 10, 1988
Place of death Wurzburg