Branchenspezifische Preiskalkulation im Bäckerhandwerk
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Branchenspezifische Preiskalkulation im Bäckerhandwerk

Branchenspezifische Preiskalkulation im Bäckerhandwerk


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About the Book

Vordiplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Allgemeines, Note: 2,0, Fachhochschule des Mittelstands (Handwerksmanagement), Veranstaltung: Studium in der Praxis, Sprache: Deutsch, Abstract: Von jeher war das berechnen eines angemessen Preises für die erstellten Produkte ein wichtiges Thema der Bäckereibranche. Ziel eines jeden Unternehmens ist es, über den erreichten Umsatz abzüglich der Kosten einen Gewinn zu realisieren. Auch im Bäckerhandwerk entstehen hierzu für den Unternehmer ein Vielzahl von Fragen, insbesondere über die zu tätigen Investitionen, Finanzierungen und dem Ausbau der Marktposition. Mit den veränderten Wettbewerbsbedingungen und den verbesserten EDVLösungen der heutigen Zeit sind auch die kalkulatorischen Anforderungen gestiegen. Der Wettbewerb hat sich für das Bäckerhandwerk in den letzten Jahren stark verändert und verschärft. Konkurrenz außerhalb der Reihen des Bäckerhandwerks teilen sich den Backwarenmarkt und Substitutionsprodukte der Fast - Food Ketten, Tankstellen und Kioske führen zu einem immer enger werdenden Marktanteil. Aus diesem Grund ist es wichtig durch ein gutes Marketing sich auf dem Markt zu positionieren und einen kostendeckenden und marktgerechten Preis für seine Produkte zu berechnen. Bei Kalkulation denken die meisten Unternehmer an ein Verfahren zur Berechnung eines Produktpreises. Doch genau dies gestaltet sich nicht nur in einem Bäckereiunternehmen als außerordentlich schwierig: eine Vielfalt an Produkten wird mit einer großen Zahl diverser Geräte und Maschinen und jeweils ganz unterschiedlichem Arbeitsintensität hergestellt und auch der Vertrieb erfolgt über mehrere Wege. Dabei sind in einem Bäckereiunternehmen die Materialeinzelkosten am einfachsten zu berechnen, wobei hier unterschiedliche "Baugruppen" zu beachten sind, die im Bäckerei-Jargon Teig in Teig genannt werden. Schwieriger gestalten sich die verursachungsgerechte Zurechnung und Umlage der Fertigungslöhne und Gemeinkosten. Hierzu haben sich im Lau


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Product Details
  • ISBN-13: 9783668306363
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668306362
  • Publisher Date: 20 Oct 2016
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 109 gr

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