Theodor Beste

Theodor Heinrich Beste (born April 10, 1894 in Neheim ; † December 20, 1973 in Neheim-Hüsten ) was a professor of business administration .

biography

Best studied business administration at the Handelshochschule Berlin and the University of Cologne ; at the latter he received his commercial diploma in 1920. He was then assistant to Eugen Schmalenbach and obtained his doctorate in 1921. rer. pole. His habilitation followed in 1924 , after which he gave up his assistant at Schmalenbach in 1925 and followed the call of the University of Bonn . There he worked as an extraordinary associate professor. In 1927 he went to the Technical University of Dresden as a regular associate professor and received a position as a full professor there one year later. In 1930 he was co-editor of the journal for commercial science research until it was closed in 1944.

On November 11, 1933, he signed the professors' declaration of Adolf Hitler at German universities and colleges . In 1939 he accepted the call to the University of Berlin at its newly created chair for business administration. After the Second World War , he returned to Cologne University as a full professor of business administration.

He was a member of the Catholic student association KStV Rheinpfalz Cologne.

Appreciations

In 1969 he was appointed honorary president of the Schmalenbach Society , an honor that only Schmalenbach himself had received before him.

Works

Books

• The transfer prices in the cost calculation of industrial companies , Berlin 1924
• The short-term income statement , Leipzig 1930
• The optimal company size as a business problem , Leipzig 1933
• The unbundling of the iron-making industry. A business study , Cologne and Opladen 1949

Essays

• The regulation of the dispute issue in the articles of association of the personal companies , in ZfhF 1924, pp. 97–124
• The new forms of bookkeeping and their influence on revision technology , in ZfhF 1927, pp. 481–488
• Basic questions of capital management , in ZfhF 1937, pp. 153–180
• Production planning, in ZfhF 1938, pp. 345–371
• Accounting guidelines and planning , in ZfhF 1938, pp. 460–466
• Critique of the monopoly price and the economically correct cartel price of the controlled economy , in * Der just price, writings of the Academy for German Law , Berlin 1940, pp. 71–125
• The status of business management planning , in ZfhF 1942, pp. 117–136 and 174–211
• When is a trade credit granted frivolously , in ZfhF 1943, pp. 20–24
• On some controversial issues in industrial accounting , in ZfhF 1943, pp. 35–38
• Das Zwischenlager , in ZfhF 1943, pp. 82–93
• What is performance in business administration , in ZfhF 1944, pp. 1–14
• About the estimate of success , in ZfhF 1957, pp. 1–15
• Greater elasticity through entrepreneurial planning from the standpoint of science , in ZfhF 1958, pp. 75-106
• Possibilities and limits of pricing policy in companies , in ZfbF 1964, pp. 122–144

literature

• Karl Hax : Communications - Theodor Beste 60 years old . In: ZfhF 1954, pp. 204-205.
• Karl Hax: Theodor Beste on reaching the age of 75 . In: ZfbF 1969, pp. 283-285.
• Herbert Hax: Communications - Theodor Beste † . In: ZfbF 1974, p. 133.
• Dorit Petschel : 175 years of TU Dresden. Volume 3: The professors of the TU Dresden 1828–2003. Edited on behalf of the Society of Friends and Supporters of the TU Dresden e. V. von Reiner Pommerin , Böhlau, Cologne a. a. 2003, ISBN 3-412-02503-8 , p. 86.
• Fedor Stepun : To the friend Theodor Beste on his 60th birthday . In: ZfhF 1954, pp. 153–155.

Web links

• Literature by and about Theodor Beste in the catalog of the German National Library

Individual evidence

1. ↑ Herrmann AL Degener : Degeners Who is it? . Xth edition, Berlin 1935, p. 114.