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Eigenfertigung Und Fremdbezug Unter Finanzwirtschaftlichen Aspekten

Eigenfertigung Und Fremdbezug Unter Finanzwirtschaftlichen Aspekten


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About the Book

In verstarktem MaBe ist gerade in jungster Zeit das Wahl problem "Eigenfertigung (Eigenleistung) oder Fremdbezug (Fremdleistung)?" in der betriebswirtschaftlichen Literatur behandelt worden. Dies resultiert nicht zuletzt aus der Tatsache, daB derartige Entscheidungsfalle in der Praxis haufiger auftreten und daB in vielen Unternehmen deutlich die Notwendigkeit gesehen wird, hierfur fundierte und aussa- gefahige Entscheidungshilfen und Losungsmethoden einsetzen zu mussen. Die daraufhin von der Betriebswirtschaftslehre wah rend der letzten Jahre entwickelten und in einschlagigen Buch- und Aufsatzpublikationen prasentierten Algorithmen zeichnen sich dadurch aus, daB sie primar auf Erfolgsvergleichsrechnungen und hier wiederum hauptsachlich auf Kostenvergleichsrechnungen abstellen. Einige Publikationen befassen sich daruber hinaus mit Spezialaspekten und Sonderpro- blemen. Eine Analyse finanzwirtschaftlicher Unterschiede zwischen Eigenfertigung und Fremdbezug fehlt nahezu vollstandig. Vor diesem Hintergrund entstand, einge- bettet in die Lehr-und Forschungsaktivitaten des Lehrstuhls Industriebetriebslehre der Universitat Dortmund, die vorliegende Untersuchung. Die finanzwirtschaftliche Analyse des Problems der Wahl zwischen Eigenfertigung und Fremdbezug hat in mehrfacher Hinsicht eine groBe Bedeutung. Sofern die Vermutung besteht, daB in Abhangigkeit von der Wahl des Bereitstellungsweges ein unterschiedlicher Kapitalbedarf in dem disponierenden Unternehmen entsteht, ist vor dem Treffen einer endgultigen Entscheidung die Erfassung des zukunftigen Finanzmittelbedarfs uber Einzahlungs- und Auszahlungsplane sowie uber deren Verdichtung zu Finanzplanen unumganglich, ebenso wie - gerade in Zeiten ange- spannter Finanzlage - die Abstimmung des Finanzmittelbedarfs mit den Modalitaten der Finanzmittelbereitstellung. So gesehen besteht ein Ziel der vorliegenden Unter- suchung darin aufzuzeigen, wie die Erfullbarkeit finanzwirtschaftlicher Restriktio- nen fUr Eigenerzeugung und Zukauf im Einzelfall gepruft werden kann.


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Product Details
  • ISBN-13: 9783409373401
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1982 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 18 mm
  • Width: 170 mm
  • ISBN-10: 3409373403
  • Publisher Date: 01 Jan 1982
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 330
  • Series Title: Neue Betriebswirtschaftliche Forschung (Nbf)
  • Weight: 585 gr


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