Aktuelle Aspekte des Target Costing by Juliane Stoffregen
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Aktuelle Aspekte des Target Costing

Aktuelle Aspekte des Target Costing


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About the Book

Betrachtet man die dynamische Entwicklung der Wirtschaftslage in der letzten Zeit, so fällt deutlich auf, dass sich die Wettbewerbssituation in manchen Branchen, z.B. in der Automobil- und Unterhaltungselektronikbranche, durch die kontinuierliche Globalisierung verschärft hat. Durch das vermehrte Auftreten ausländischer Mitwettbewerber steigt der Konkurrenzdruck bei vielen Firmen ständig. Zum Großteil stammen die Konkurrenten aus dem asiatischen Raum. Sie bieten hochwertige Produkte mit vergleichbarer oder sogar besserer Qualität zu meist günstigeren Preisen an. Aufgrund dieser Tatsachen ist der Begriff strategisches Kostenmanagement in den vergangenen Jahren verstärkt in den Mittelpunkt betriebswirtschaftlichen Denkens gerückt.Die vorliegende Arbeit stellt einen Versuch dar, die wirtschaftlichen Hintergründe aufzuzeigen, welche zu einem Umdenken in der Unternehmenssteuerung und der Kostenrechnung zwingen und das Konzept des Zielkostenmanagements in seinen Strukturen und Abläufen darstellen. Außerdem ist das Aufzeigen von Einsatzgebieten und Grenzen Gegenstand dieser Ausarbeitung. Dem Leser sollen Grundideen und Zielsetzungen näher gebracht werden, sowie das Konzept und seine praktische Umsetzung erläutert werden.


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Product Details
  • ISBN-13: 9783639461435
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: AV Akademikerverlag
  • Height: 229 mm
  • No of Pages: 80
  • Spine Width: 5 mm
  • Width: 152 mm
  • ISBN-10: 3639461436
  • Publisher Date: 03 Oct 2013
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 177 gr


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