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Projektcontrolling und IT-Leistungsverrechnung

Projektcontrolling und IT-Leistungsverrechnung


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About the Book

Inhaltsangabe: Einleitung: Der betriebliche Leistungsprozess und die wirtschaftliche Umwelt werden immer komplexer und umfangreicher, daher erfordert es von Unternehmen ein gesteigertes Maß an Flexibilität und Anpassungsvermögen. Mit diesen veränderten gesamtwirtschaftlichen Verhältnissen erhöht sich das Kostenbewusstsein. Bisher sind die IT-Abteilungen und die Softwareentwicklung in Unternehmen häufig nicht so häufig von solchen Einsparungswünschen betroffen, jedoch führt die steigende Konkurrenz auch in diesem Bereich zu einem Kostendruck. Aus diesem Grunde werden die Kosten nicht nur in der Produktionsabteilung genau analysiert, sondern auch diejenigen Kosten, die in anderen Abteilungen anfallen. Auch in IT-Unternehmen besteht die Notwendigkeit, die Kosten zu bestimmen und Einsparungsmöglichkeiten in Erfahrung zu bringen. Ausgehend von einer Projektorganisation, die in heutigen Unternehmen oft als Organisationsform eingesetzt wird, ermittelt ein Projektcontrolling die Effizienz eines Projekts. Als Instrumente benutzt man neben der Kostenkontrolle auch die Termin- und Fortschritts- sowie die Qualitätskontrolle. Bevor man jedoch ein effizientes Projektcontrolling durchführen kann, muss man Überlegungen anstellen, die sich damit auseinandersetzen, wie die Kosten der einzelnen Projekte erfasst werden. In der Kosten- und Leistungsverrechnung analysiert man die Kostenarten und versucht, eine prägnante Verrechnungsmöglichkeit zu finden. Hier spielt vor allem die Transparenz der in IT-Unternehmen besonders hohen Personalkosten eine herausragende Rolle. An einem Beispiel eines mittelständischen Unternehmens wird aufgezeigt, wie man eine solche Leistungsverrechnung in Verbindung mit einem Projektcontrolling einsetzten kann. Dabei wird zunächst auf die Analyse und den Entwurf eingegangen und anschießend eine konkrete Implementierung vorgestellt. Das im Rahmen dieser Arbeit entwickelte Software-System ist inzwischen im Echteinsatz, wird von ca. 60 Mitarbeitern benutz


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Product Details
  • ISBN-13: 9783838660134
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3838660137
  • Publisher Date: 31 Oct 2002
  • Height: 210 mm
  • No of Pages: 58
  • Series Title: German
  • Weight: 136 gr


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