Martin Lohmann (economist)

Gottfried August Martin Lohmann (born April 20, 1901 in Leopoldshall ; † January 25, 1993 in Freiburg im Breisgau ) was a German business economist who gave the Lohmann-Ruchti effect its name.

Life

His father Richard Lohmann was a chemical salesman. Martin Lohmann's academic training began in 1919 at the Leipzig Graduate School of Management . After completing his degree in business administration (1921) , he did his doctorate there under his doctoral supervisor Wilhelm Stieda in March 1923 with the - economic - thesis "The importance of German settlements in Pennsylvania". Between October 1924 and October 1929 he held a teaching post at the Leipzig Graduate School of Management, and from April 1925 until September 1929 he was also assistant to his teacher Stieda. His habilitation thesis from 1928 was entitled "The business plan of the company and the enterprise". In September 1929 he went to Kiel University as a private lecturer , and in September 1934 he received an extraordinary professorship there . It was here in 1937 that his main work “The accounting of cartel and group economics” was created. From April 1939 he taught as a full professor at the University of Freiburg im Breisgau . During the Nazi era , Lohmann became a member of the SA and in 1940 a member of the NSDAP (# 8375988). His other major work is the "Introduction to Business Administration" (1949). After 30 years of activity, he retired in 1969 in Freiburg .

Lohmann-Ruchti effect

The most famous work is the Lohmann-Ruchti effect, named after him and Hans Ruchti , on the effect of consumption- related depreciation as a source of reinvestment for property, plant and equipment . Martin Lohmann only dealt with this matter after Ruchti described capacity expansions in his habilitation thesis published in 1942. In 1949 Lohmann published an article about depreciation as the most important requirement for this effect. It was only when Ruchti described this process again in 1953 that it entered the specialist literature as the Lohmann-Ruchti effect .

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. 766f.
2. ↑ Martin Lohmann: Depreciation, what they are and what they are not , in: Der Wirtschaftsprüfer , 1949, p. 353 ff.
3. ↑ Hans Ruchti, The Depreciation , 1953, p. 91 ff.