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Bestandsmanagement in Distributionsnetzen

Bestandsmanagement in Distributionsnetzen

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Handel und Distribution, Note: 1,7, Hochschule für Angewandte Wissenschaften Hamburg, 16 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Aufgrund der wachsenden Konkurrenz im In- und Ausland und durch die Globalisierung gewinnen Kostensenkungspotentiale in Unternehmen zunehmend an Bedeutung, um im nationalen und internationalen Wettbewerb bestehen zu können. Ein spezielles Gebiet zur Minderung der Kosten liegt darin, Bestände in Distributionsnetzen besser auf die Bedürfnisse der Nachfrage abzustimmen. Ziel ist die Verringerung überhöhter Lagervorräte. Zu hohe Bestände binden Kapital, dass für mögliche Investitionen fehlt. Dem Unternehmen wird dadurch Liquidität entzogen. Da die Finanzierung der Bestände zumeist durch Fremdkapital erfolgt, muss Kapitalverzinsung geleistet werden, was mit zusätzlichen Kosten verbunden ist. Die zusätzlichen finanziellen Belastungen durch Lagerkapazität, Transportmittel oder Arbeitskräfte, die aus überhöhten Beständen resultieren, beeinflussen das Unternehmensergebnis negativ. Die in den letzten Jahren zu beobachtenden immer kurzfristigeren Produktlebenszyklen stellen ein zusätzliches Risiko für überhöhte Beständen dar, weil sich durch die Marktveränderungen nur noch Verkaufspreise deutlich unterhalb des Einstandspreises erzielen lassen. Ein typischer Indikator zur Berechnung des Unternehmenserfolgs ist die Kapitalrendite bzw. der Return on Investment, kurz ROI. Darin geht die Kapitalbindung durch Lagervorräte in den "Kapitaleinsatz" ein und beeinflusst somit den Divisor. Dieser kann durch eine Bestandsabsenkung entscheidend verbessert werden. Bei gleich bleibendem EBIT (Ergebnis vor Zinsen und Steuern) steigt demzufolge die Gesamtkapitalrendite. Der Zusammenhang von "Kapitaleinsatz" und "Gesamtkapitalrendite" veranschaulicht die Bedeutung des Bestandsmanagements. Durch die Optimierung der Bestände in einem Distributionsnetz lässt sich das Unternehmensergebnis und da


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Product Details
  • ISBN-13: 9783638902748
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3638902749
  • Publisher Date: 01 Feb 2008
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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