Wilhelm Auler

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Gustav Wilhelm Auler (born October 3, 1883 in Simmern / Hunsrück , † March 21, 1955 in Gießen ) was a German economist.

Life

After graduating from high school as an external student at the secondary school and after completing a commercial apprenticeship, Wilhelm Auler studied business administration at the University of Frankfurt . In 1911 he became a member of the Corps Moenania Frankfurt. In 1912 he passed the business exam and in 1916 the business teacher exam. He took part in the First World War as a lieutenant and was awarded the Badge of Honor for Frontline Fighters, the Badge for Wounded and the Iron Cross, 2nd class. In 1919 he was promoted to Dr. rer. pole. PhD. In 1920 he had a teaching position in Frankfurt and in 1921 in Darmstadt . After his habilitation in 1922 and further work as an assistant in Frankfurt, he was a lecturer in Mannheim from 1924 and from 1925 to 1939 initially a non-official, extraordinary associate professor at the chair for general business administration with a teaching position for private economics at the University of Giessen . From 1939 to 1945 he was a permanent adjunct professor for business administration at the University of Giessen. In addition, from 1925 to 1945 he was a lecturer in business administration at the Philipps University of Marburg . In 1937 he joined the NSDAP . From 1946 until his retirement in 1950 he had a teaching position at the University of Frankfurt.

Auler wrote numerous papers on business administration, especially on cost accounting.

Fonts

  • The development of the German producing leather industry , 1919
  • The cost calculation for variable monetary values , 1923
  • The Pfandbrief business as a source of capital for the German mortgage banks , 1926
  • Optimal calculation , 1933
  • Organic business administration , 1935
  • Company bookkeeping , 1948, 2nd edition 1949
  • Provisions , 1953
  • The cost accounting . In: Karl Bott (Hrsg.): Das deutsche Kaufmannsbuch: Commonly understandable teaching and manual for business knowledge and business practice , 1953, pp. 423–471

literature

  • Peter Mantel: Business Administration and National Socialism , 2007, pp. 649–650 ( digitized version )

Individual evidence

  1. ↑ Wilhelm Auler's estate at geb.uni-giessen.de (Giessen Electronic Library)
  2. ↑ Erwin Willmann (Ed.): Directory of the old Rudolstädter Corps students. (AH. List of the RSC.) , 1928 edition, No. 103
personal data
SURNAME Auler, Wilhelm
ALTERNATIVE NAMES Auler, Gustav Wilhelm
BRIEF DESCRIPTION German economist
DATE OF BIRTH October 3, 1883
PLACE OF BIRTH Simmern / Hunsrück
DATE OF DEATH March 21, 1955
Place of death to water