Stückkostenrechnung by Andreas B. Lscher - Bookswagon
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Stückkostenrechnung

Stückkostenrechnung


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About the Book

In der fertigenden Industrie sind Stückkostenrechnungsmodelle weit verbreitet und in entsprechender Standardsoftware abgebildet. Aufgrund typisch hoher Strukturkostenanteile in Dienstleistungsunternehmen sind Stück- oder Produktkostenrechnungssysteme dagegen eher selten anzutreffen. Gerade hier ist es aber aufgrund des globalen Wettbewerbs und der einhergehenden Standardisierung und Industrialisierung der Dienstleistungserstellung erforderlich, die Stückkosten der Dienstleistungsproduktion zu senken. Produktivitätskennzahlen als Input-Output-Beziehungen und finanzielle Kennzahlen z.B. im Rahmen der Kostenstellenrechnung bieten dabei nicht das gleiche wie Stück- oder Produktkostenrechnungsmodelle.
Heute sind Business Intelligence-Applikationen verfügbar, die diese Produktkostenrechnungsmodelle vergleichsweise leicht administrierbar machen, den besonderen Anforderungen der Dienstleistungsorganisationen aber dennoch gerecht werden. Zudem unterstützen diese Stück-/Produktkostenrechnungsmodelle die Kalkulation von internen und externen Dienstleistungen, die früher ebenfalls in Dienstleistungsorgansiationen so einfach nicht möglich waren. Dieses Buch widmet sich diesem gleichermaßen aktuellen wie relevanten Themenkomplex.

About the Author:

Andreas Bölscher ist seit 1995 Geschäftsführer der Münchener ManagementTeam Unternehmensberatung. Er verfügt über umfassende Erfahrung in der Controlling-Beratung, bei Restrukturierungen und der Optimierung von Geschäftsprozessen.


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Product Details
  • ISBN-13: 9783834933089
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 241 mm
  • No of Pages: 161
  • Series Title: German
  • Sub Title: Praktischer Einsatz Bei Dienstleistern
  • Width: 168 mm
  • ISBN-10: 3834933082
  • Publisher Date: 24 Jul 2012
  • Edition: 2012 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 3 mm
  • Weight: 340 gr


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