Umsetzungsprobleme im Target Costing und deren Lösungsmöglichkeiten
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Umsetzungsprobleme im Target Costing und deren Lösungsmöglichkeiten

Umsetzungsprobleme im Target Costing und deren Lösungsmöglichkeiten


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About the Book

Inhaltsangabe: Einleitung: In den letzten Jahren hat eine zunehmende Veränderung des Unternehmensumfeldes stattgefunden. Insbesondere die Verschärfung des Kostenwettbewerbs macht eine Umorientierung gerade in den Bereichen der Kostenrechnung und Preisgestaltung, vor allem aber im Bereich der Produktentwicklung in Richtung stärkerer Fokussierung auf den Kunden notwendig. Nachdem in den achtziger Jahren von den Betrieben vermehrt auf eine Differenzierungsstrategie durch individuelle und qualitativ höherwertige Produkte gesetzt wurde, wird dieses Phänomen in der heutigen Zeit durch anhaltend gestiegene Entwicklungs- und Produktionskosten eingeschränkt. Weder die Technologieführerschaft, noch eine wettbewerbsorientierte Preispolitik können heute noch einen dauerhaften Erfolg am Markt sicherstellen. Damit der Unternehmenserfolg nicht durch langwierige kostenintensive Produktentwicklungen, die eventuell am Kunden vorbei konzipiert werden, gefährdet wird, sind moderne Controllinginstrumente zu entwickeln, die folgende Eigenschaften implizieren sollten: - Trotz strategischer Ausrichtung sollte es konkrete Informationen und Vorgaben für das operative Geschäft liefern. - Berücksichtigung der Gegebenheiten am Markt, mit der Möglichkeit zur Ableitung von konkreten Kosteninformationen. - Abschätzen der möglichen Auswirkungen im Kostenbereich, bei Änderungen der Unternehmensstrategie oder des Produktionsprogramms. - Es sollte eine transparente und dynamische Sichtweise der Kostenbeträge gegeben sein. Das Target Costing Konzept stellt ein Kostenmanagementinstrument dar, welches sich insbesondere durch die konsequente Berücksichtigung der Kundenanforderungen an Neuprodukte bei der Produktplanung und -umsetzung auszeichnet und somit die obigen Anforderungen erfüllen kann. Im Rahmen dieser Arbeit wird, neben der grundsätzlichen Vorgehensweise, vor allem auf die Probleme die bei der Implementierung des Target Costings entstehen können, eingegangen. Daran anschließend werden fü


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Product Details
  • ISBN-13: 9783838628141
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838628144
  • Publisher Date: 30 Oct 2000
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Weight: 190 gr


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Umsetzungsprobleme im Target Costing und deren Lösungsmöglichkeiten
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