Paul Riebel

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Paul Riebel (born December 16, 1918 in Bayreuth ; † December 14, 2001 in Bad Soden am Taunus ) was a German business economist and university professor. Riebel made a name for himself in particular through publications on relative cost accounting.


Riebel studied chemistry and business administration at the Technical University of Braunschweig and the Friedrich-Alexander University of Erlangen-Nuremberg in the late 1940s . After a doctorate and habilitation at the Faculty of Economics and Social Sciences in Nuremberg , he became a university lecturer in Frankfurt in 1954 . After briefly teaching at the University of Mannheim , he returned to the University of Frankfurt after two years . There he headed the seminar for traffic management and also represented the subject of industrial management . Due to its extraordinary scientific achievements he received from the Scientific School of Corporate Management in Koblenz and the University of Göttingen , the honorary doctorate awarded. Reibel spent the last years of his life in the Augustinum in Bad Soden. There he worked scientifically until his death and gave lectures even in old age.

Individual evidence

  1. Reinhard H. Schmidt : Obituary: Paul Riebel, founder of the contribution margin calculation , accessed on July 22, 2020.


  • as editor: Contributions to business economics. Erich Schäfer on his 70th birthday. West German publishers, Opladen 1971.
  • Direct cost and contribution margin accounting. Basic questions of a market- and decision-oriented business calculation. = Contribution margin accounting (= contribution margin accounting and company management. Vol. 1). West German publishers, Opladen 1972, ISBN 3-531-11098-5 .
  • with Helmut Paudtke and Wolfgang Zscherlich: Transfer prices for intermediate products. Their usefulness for program analysis, program selection and profit planning with special consideration of joint production. West German publishers, Opladen 1973, ISBN 3-531-11097-7 .
  • Own or third-party transport, the answer from a business point of view (= series of publications by the Society for Transportation Operations 5, ZDB -ID 260854-6 ). Lecture given on the occasion of the 18th Mercedes-Benz Seminar, Timmendorfer Strand, April 13, 1978. GVB, Frankfurt am Main 1978.
  • Karl Heinrich Kaufhold (Ed.): Paul Riebel in honor. Speeches and lectures, given at the award of the honorary doctorate to Professor Dr. Dr. hc mult. Paul Riebel by the Department of Economics at the Georg-August-Universität zu Göttingen on July 1, 1992 (= Göttingen Economic Studies. Vol. 26). Schwartz, Göttingen 1993, ISBN 3-509-01616-5 .


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