Wolfgang Mannel

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Wolfgang Männel (born October 18, 1937 in Falkenstein / Vogtl. , † September 26, 2006 ) was a German economist and professor of business administration , especially accounting and controlling .

To person

Life

Wolfgang Männel studied business administration at the Mannheim Business School from 1958 to 1962 . In 1963 he followed his academic teacher Paul Riebel to the Johann Wolfgang Goethe University in Frankfurt am Main , where he received his doctorate in 1967 on economic issues related to plant maintenance .

In 1972 Wolfgang Männel was certified as having achieved the same level of qualification as a habilitation because of his numerous books and essays. The Johann Wolfgang Goethe University in Frankfurt am Main then appointed him professor for business administration.

In 1973, Männel accepted a call to the then newly founded Faculty of Economics and Social Sciences at the University of Dortmund , where, as a full professor of business administration, he headed the chair for industrial management and manufacturing management , later renamed “Industrial Management and Industrial Accounting”.

In 1982 he accepted an offer from the Friedrich-Alexander-Universität Erlangen-Nürnberg to the chair for business administration, in particular accounting and controlling . He died shortly after his retirement on September 26, 2006.

Academic offices

In addition to the university administrative offices such as dean , vice dean and senator , Männel was

Editor and reviewer

  • Editor of the professional journal Kostenrechnungspraxis - Journal for Controlling, Accounting and System Applications , Gabler-Verlag (1976-2002)
  • Preparation of scientific reports on specific cost accounting, investment accounting and accounting-related issues for regional associations and the Federal Ministry of Research as well as for other institutions (commercial enterprises, energy industry).
  • Editor of the series “ Anlagenwirtschaft” , Verlag TÜV Rheinland

Specialized events for practice

Since 1976, Männel has designed and moderated numerous conferences dealing on the one hand with cost controlling , cost management , result controlling and controlling software systems and on the other hand with integrated plant management, especially maintenance .

Research areas

Wolfgang Männel mainly dealt with the following basic topics:

Publications

Cost accounting, accounting

Selected books

  • The choice between in-house production and external procurement, theoretical principles, practical cases . 2., revised. u. exp. Edition. Herne, Berlin 1981, ISBN 3-7910-0270-8 .
  • Do it yourself or buy? Verlag Moderne Industrie, Munich 1969 (adult German adaptation of the book Make or Buy by Harry Gross).
  • Customer accounts in accounting . Herne, Berlin 1971, ISBN 3-482-56151-6 .
  • Volume discounts in the decision-oriented revenue calculation . Opladen, Westdt. Verlag 1974, ISBN 3-531-11207-4 .
  • Sales deductions . Gabler, Wiesbaden 1975, ISBN 3-409-19011-2 .
  • Siegfried Hummel: costing Volume I . Basics, structure and application. 4., completely reworked. and exp. Edition. Gabler, Wiesbaden 1986, ISBN 3-409-21134-9 .
  • with Siegfried Hummel: Costing Volume II . Modern processes and systems. 3. Edition. Gabler, Wiesbaden 1978, ISBN 3-409-21140-3 .
  • Price caps in purchasing . 2., unchanged. Edition. Verlag der GAB, Lauf an der Pegnitz 1990, ISBN 3-927878-07-3 .
  • Cost accounting manual . Gabler, Wiesbaden 1992, ISBN 3-409-19936-5 .
  • Logistics controlling - concepts, instruments, profitability . Gabler, Wiesbaden 1993, ISBN 3-409-13448-4 .
  • Development prospects of cost accounting . 5th, exp. Edition. Verlag der GAB, Lauf an der Pegnitz 1999, ISBN 3-927878-37-5 .

Selected articles and miscellaneous

  • The emergence of interim storage in industrial companies. In: Industrial Organization. 34th vol. (1965), No. 1, pp. 17-34.
  • Possibilities and limits of calculating with opportunity redemption. In: Contributions to business income theory, commemorative publication for the 70th birthday of Erich Schäfer. ed. v. P. Riebel, Opladen, Cologne 1970, pp. 201–245.
  • Price calculation according to the principles of contribution margin accounting. In: Cost Accounting Practice. 22nd year (1978), special issue "krp extra ´78", pp. 3–26.
  • Basic concept of a decision-oriented revenue calculation. In: Cost Accounting Practice. Vol. 27 (1983), No. 2, pp. 55-70.
  • The direct cost and contribution margin accounting - a concept for mapping reality through accounting. In: Zeitschrift für Betriebswirtschaft , Volume 53 (1983), Issue 12, pp. 1187–1196.
  • To design the revenue statement. In: Development lines of cost and revenue accounting. ed. v. K. Chmielewicz, Accounting Commission in the Association of University Lecturers for Business Administration , Stuttgart 1983, pp. 119–156.
  • with P. Mertens: Analysis and suggestions for the simplification of the calculation and accounting process when granting grants from the Federal Ministry for Research and Technology for research and development projects in the economy , Nuremberg 1984.
  • Special features of the internal accounting of public companies and administrations. In: Zeitschrift für Betriebswirtschaft , Vol. 58 (1988), Issue 8, pp. 839-857.
  • Performance and revenue planning. In: Concise Dictionary of Planning , ed. v. N. Szyperski and U. Winand, Stuttgart 1989, Sp. 953.
  • Tasks of controlling plant-intensive production structures. In: 10th Saarbrücker Working Conference 1989 - Accounting and EDP. ed. v. A.-W. Scheer , Heidelberg 1989, pp. 48-71.
  • with J. Schmidberger: Cost accounting in outpatient health care. In: Cost Accounting Practice. 35th Jg. (1991), No. 2, pp. 93-97.
  • Significance of the revenue calculation for profitability analysis. In: v. W. Männel (Ed.): Handbook of cost accounting. Wiesbaden 1992, pp. 631-655.
  • Cost management - meaning and tasks. In: Cost Accounting Practice. 36th Jg. (1992), No. 5, pp. 289-291.
  • Revenue statement. In: Manual dictionary of accounting , ed. v. K. Chmielewicz and M. Schweitzer, 3rd edition. Stuttgart 1993, pp. 562-580.
  • Harmonization of accounting for integrated results controlling. In: Cost Accounting Practice. 43rd vol. (1999), special issue 3, pp. 13-29.
  • with B. Warnick: Cost and Performance Accounting Printing Industry - New Guideline for Operational Practice , ed. v. Bundesverband Druck eV / Department of Business Administration, 2nd edition. Wiesbaden 1995.
  • Development lines of planned cost accounting and contribution margin accounting. In: Cost Accounting Practice. 39th Jg. (1995), No. 1, pp. 53-62.
  • Imputed depreciation, interest, profits and capital preservation reserves in the electricity price calculation - expert opinion on the revision of the work instructions for determining the cost and revenue situation including cost unit accounting in the price approval process according to § 12 BTOElt , Lauf an der Pegnitz / Nuremberg 1996.
  • Cost-accounting analysis of practice budgeting in health care , Lauf an der Pegnitz / Nuremberg 1996/97
  • Early product cost calculations for cost management. In: The Art of Controlling, Prof. Dr. Péter Horváth on his 60th birthday , ed. v. R. Gleich and W. Seidenschwarz, Munich 1997, pp. 201-230.
  • The importance of the scientific work of Prof. Dr. Dr. hc mult. Paul Riebel for controlling the results. In: Cost Accounting Practice. 43rd Jg. (1999), No. 3, pp. 141-144.
  • Effectiveness-oriented controlling. In: Controlling. 14. Vol. (2002), Issue 11, pp. 597-605.
  • Asset reporting and asset controlling. In: Vahlens Large Controlling Lexicon. ed. v. P. Horváth, Munich 2002.
  • Results controlling face new challenges. In: The controller advisor. Year 2003, Issue 1, pp. 61–90.
  • Profitability-oriented controlling. In: The Controlling Consultant. Year 2003, Issue 1, pp. 61–90.
  • Pricing principles of the association agreement VV II plus of December 13, 2001 and April 23, 2002 , Nuremberg and Lauf an der Pegnitz 2003.
  • Significance of calculation-relevant general entrepreneurial risks in the electricity distribution business , Nuremberg and Lauf an der Pegnitz 2003.
  • Recommendations for the calculation methodology of the future electricity distribution-specific regulatory concept , Nuremberg and Lauf an der Pegnitz 2004.
  • Capital costs in the fee calculation of German electricity distribution companies. In: ew electricity industry. 103rd Jg. (2004), Issue 5, pp. 14-25.
  • Corporate income tax in the network tariff calculation. In: Energy industry issues of the day. 55th year (2005). Issue 8

Subject area plant management, maintenance

Selected books

  • Economic issues of plant maintenance . Gabler, Wiesbaden 1968.
  • Choice between in-house and external maintenance . DIW Deutsche Industriewartung, Munich 1982.
  • Practical concepts of EDP-supported maintenance (=  series of plants management, edited by Wolfgang Männel ). TÜV Rheinland, Cologne 1987, ISBN 3-88585-372-8 .
  • Integrated asset management (=  series asset management, edited by Wolfgang Männel ). TÜV Rheinland, Cologne 1988, ISBN 3-88585-467-8 .
  • Perspectives, management concepts and instruments of the plant management (=  series plant management, edited by Wolfgang Männel ). TÜV Rheinland, Cologne 1989, ISBN 3-88585-678-6 .
  • Modern software solutions for maintenance (=  series plant management, edited by Wolfgang Männel ). TÜV Rheinland, Cologne 1990, ISBN 3-88585-732-4 .

Selected articles and miscellaneous

  • Preventive Maintenance - An Introduction and Bibliography. (= Series of publications “work preparation”. Issue 6). Committee for Economic Manufacturing, Frankfurt am Main 1971.
  • Economic advantages and possibilities of coordinating repair appointments. In: The company . 25. Jg. (1972), Issue 25/26, pp. 1178-1183.
  • Time requirement planning for maintenance and repair measures. In: The business economist. 14. Vol. (1973), Issue 2/3, pp. 29-30.
  • Delimitation and organizational classification of plant management in industrial operations. In: Journal for Business Research . 30. Jg. (1978), No. 3, pp. 51-59.
  • Asset management. In: E. Grochla (Hrsg.): Betriebswirtschaftslehre, Part 1: Basics. Poeschel, Stuttgart 1978, pp. 92-96.
  • Interactions between asset management, planning and corporate success. In: The company. 33. Jg. (1980), No. 45, pp. 2145-2150.
  • Moving into research and teaching: maintenance is a task for science. In: Maintenance. 13th vol. (1985), No. 5, pp. 24-31.
  • with W. Becker and F. Skrzypek-Neubauer: Safety -appropriate design of maintenance work. In: Series of publications by the Federal Institute for Occupational Safety and Health. Special publication, Dortmund 1985.
  • with W. Becker, D. Kalaitzis and M. Amon: Scheduled maintenance with special consideration of safety and occupational health and safety aspects - bibliography. In: Series of publications by the Federal Institute for Occupational Safety and Health , special publication , Dortmund 1987.
  • with C. Merely: planning, recording, accounting and control of maintenance costs. In: W. Männel (Hrsg.): Handbuch Kostenrechnung. Wiesbaden 1992, pp. 502-522.
  • Asset management. In: W. Kern et al. (Ed.): Concise dictionary of the production economy . 2nd Edition. Stuttgart 1996, pp. 72-87.
  • Key figures and key figure systems for benchmarking maintenance. In: Cost Accounting Practice. 43rd year (1999), special issue 1, pp. 57-69.
  • with A. Engel: Controlling instruments for maintenance management. In: Cost Accounting Practice. 46th Jg. (2002), No. 4, pp. 222-230.
  • Investments. In: P. Horváth (Ed.): Vahlens Großes Controllinglexikon. Munich 2002.

Web links

Individual evidence

  1. ↑ a b c d Obituary of the Friedrich-Alexander-Universität Erlangen , accessed on July 10, 2012.
  2. ↑ a b c Peter Horváth, Thomas Reichmann: In Memoriam Max Wolfgang Männel. In: Controlling, magazine for success-oriented corporate management. Volume 18, H. 12, 2006, p. 664.
  3. ↑ a b c Press release on the farewell lecture by Wolfgang Männel Website of the Friedrich-Alexander-Universität Erlangen. Retrieved July 10, 2012.
  4. ↑ Wolfgang Becker: Obituary for Wolfgang Männel.  ( Page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. @1@ 2Template: Toter Link / www.controllingundmanagement.de   In: Controlling & Management. 51. Jg. (2007), H. 2, pp. 82-83.
  5. ↑ Biography on the website of TCW GmbH Website of TCW GmbH. Retrieved July 10, 2012.
  6. ↑ Conference volumes on specialist conferences in the catalog of the German National Library website of the German National Library. Retrieved July 24, 2012.
  7. ^ Wolfgang Becker, Jürgen Weber: Foreword. In: W. Becker, J. Weber (ed.): Cost accounting, commemorative publication for Wolfgang Männel on his 60th birthday. Wiesbaden 1997, pp. VI-IX.
personal data
SURNAME Mannel, Wolfgang
BRIEF DESCRIPTION German economist
DATE OF BIRTH October 18, 1937
PLACE OF BIRTH Falkenstein / Vogtl.
DATE OF DEATH September 26, 2006