Prozesskostenrechnung - Managementkonzepte im Vergleich by Stefan Ebbinghaus
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Prozesskostenrechnung - Managementkonzepte im Vergleich

Prozesskostenrechnung - Managementkonzepte im Vergleich


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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: keine, Sprache: Deutsch, Abstract: Spätestens seit dem Ende der siebziger Jahre ist in vielen Unternehmen eine "...wachsende Komplexität des Unternehmensgeschehens..." und "... ein Wandel im Prozess der betrieblichen Leistungserstellung..." zu konstatieren. Die schnelle technologische Entwicklung, die Automatisierung der Fertigung, die Verkürzung der Produktlebenszyklen, die Globalisierung der Märkte und nicht zuletzt die Internationalisierung und Intensivierung des Wettbewerbs, sowohl zu den Beschaffungs- als auch den Absatzmärkten, führen zu einem schnellen Wandel der unternehmerischen Rahmenbedingungen. Eine Folge davon ist das wachsende Gewicht der vorbereitenden, planenden, steuernden und überwachenden Tätigkeiten, insbesondere in den indirekten Leistungsbereichen der Unternehmen. Durch diesen Wandel haben sich somit auch signifikante Veränderungen in den Kostenstrukturen ergeben. Während in den sechziger Jahren, z.B. im Maschinenbau, der Gemeinkostenanteil an den Produktkosten noch ca. 30 Prozent betrug, hat sich der Wert heute verdoppelt. Im Dienstleistungsbereich werden sogar vielfach Gemeinkosten von bis zu 80 Prozent der Gesamtkosten erreicht. Ferner hat auch die Abnahme des Homogenitätsgrades, sowohl auf den Variantenreichtum als auch auf die Komplexität der Produkte bezogen, des Produkt- und Absatzprogramms zur Kostenverlagerung aufgrund der unterschiedlichen Ressourceninanspruchnahme beigetragen. Die bislang vorhandenen traditionellen Verfahren der Kostenrechnung werden diesen Veränderungen mit ihren überwiegend wertabhängigen Bezugsgrößen nicht im erforderlichen Ausmaß gerecht. Dadurch besteht das Risiko, bei einer nicht verursachungsgerechten Kostenumlage Fehler in der Produkt- und der Preispolitik zu begehen, die den Erfolg strategischer Entscheidungen gefährden. Ferner werden an die Informations- und Analysefunktionen eines Kostenrechnungssyst


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Product Details
  • ISBN-13: 9783640351268
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 136 gr
  • ISBN-10: 3640351266
  • Publisher Date: 19 Jun 2009
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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