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Anreize zum Austausch von Kosteninformationen im Rahmen von Supply Chains

Anreize zum Austausch von Kosteninformationen im Rahmen von Supply Chains

          
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About the Book

Inhaltsangabe: Einleitung: Mit zunehmender Fokussierung auf die eigenen Kernkompetenzen erfolgt ein großer Teil der Wertschöpfung heute nicht mehr innerhalb der Unternehmensgrenzen. Weite Teile der Produktion werden an Zulieferer ausgelagert, die ihrerseits wiederum Komponenten am Markt beziehen. So betrugen bereits im Jahr 2002 die Ausgaben für Material bei den 100 größten US amerikanischen Herstellern annähernd 50 % ihres Umsatzes. Ein globaler Wettbewerb, der von aggressiven Preiskämpfen und damit einhergehendem Margenverfall gekennzeichnet ist, zwingt die Unternehmen zu einer laufenden Optimierung ihrer Kosten. Da die Materialkosten den Großteil der Herstellkosten ausmachen, beschränken sich die Hersteller nicht nur auf Verbesserungen der eigenen Abläufe, sondern geben den Kostendruck auch an ihre Zulieferer weiter. So wurde von Zulieferern in der Automobilindustrie in 2003 durchschnittlich eine Preissenkung von 4,6 % gefordert. Die Wettbewerbsfähigkeit eines Unternehmens hängt damit unmittelbar auch von der Fähigkeit seiner Zulieferer ab, die nötigen Kostenreduzierungen umzusetzen. Die Aussicht auf Kostenreduzierungen durch unternehmensübergreifende Verbesserungsmaßnahmen wird als wichtigster Grund für einen Austausch von Kosteninformationen angesehen. Unter einem Austausch von Kosteninformationen wird im Rahmen dieser Arbeit die Übermittlung von Informationen an einen Vertragspartner verstanden, aus denen hervorgeht, welche Kosten bei der Leistungserstellung anfallen. Diese Informationen können unterschiedliche Detaillierungsgrade besitzen und auch auf Teile der Leistungserstellung beschränkt sein. Insbesondere bedeutet ein Austausch im Rahmen dieser Arbeit nicht, dass der Vertragspartner im Gegenzug auch automatisch die bei ihm anfallenden Kosten offen legt. Vielmehr werden die Begriffe Übermittlung und Austausch hier synonym verwendet. Der hier behandelte Austausch findet zwischen Unternehmen der gleichen Supply Chain statt. Eine Supply Chain setzt sich zu


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Product Details
  • ISBN-13: 9783838692852
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838692853
  • Publisher Date: 29 Jan 2006
  • Height: 210 mm
  • No of Pages: 120
  • Series Title: German
  • Weight: 168 gr


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Anreize zum Austausch von Kosteninformationen im Rahmen von Supply Chains
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