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Betriebswirtschaftliches Konzept zur Gestaltung einer Kostenstellenrechnung für das Bauunternehmen Udo Weber & Co. GmbH

Betriebswirtschaftliches Konzept zur Gestaltung einer Kostenstellenrechnung für das Bauunternehmen Udo Weber & Co. GmbH

          
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About the Book

Diplomarbeit aus dem Jahr 2001 im Fachbereich BWL - Controlling, Note: 1,6, Berufsakademie Sachsen - Glauchau, Veranstaltung: BW 98, Sprache: Deutsch, Abstract: Insbesondere vor dem Hintergrund des sich ständig verschärfenden Wettbewerbs gewinnen aussagekräftige Kosten- und Erlösinformationen gerade in Bauunternehmen zunehmend an Bedeutung für eine erfolgreiche Unternehmensführung. Das interne Rechnungswesen ist jedoch in den meisten kleinen und mittelgroßen Unternehmen, wie auch im Unternehmen Udo Weber & Co. GmbH, stark unterentwickelt und kann den Unternehmern somit keine verlässlichen Daten für die Planung, Steuerung und Kontrolle bezüglich der Geschäftsverläufe und zur Fundierung unternehmerischer Entscheidungen bereitstellen. Mit dieser Arbeit wurde das Ziel verfolgt, in Anbetracht dieser Situation ein an die Bedürfnisse und Möglichkeiten eines mittelständischen Tiefbauunternehmens orientiertes Konzept zu entwickeln, programmtechnisch umzusetzen und aufgrund dessen ein Planungs- und Informationssystem bereitzustellen. Durch die Planung der Kostenstellenkosten, sowie deren Steuerung und Kontrolle, wird es dem Ausbildungsbetrieb möglich sein, seine Defizite auf dem Gebiet der Kosten-, Erlös- und Betriebsergebnisrechnung abzubauen. Weiterhin wird sich dadurch die Kalkulationsgenauigkeit erhöhen und damit möglicherweise eine verbesserte Behauptung im Wettbewerb hervorrufen. Begründet wurde das Anliegen dieser Arbeit nicht allein mit der Bedeutung der Kostenplanung für den Aufbau eines entscheidungsorientierten Rechnungswesens und den im Unternehmen nachgewiesenen Defiziten, sondern auch mit den teilweise beträchtlichen Kosteneinsparungsmöglichkeiten, die im Rahmen der optimierten Planung der Kosten häufig erarbeitet werden.


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Product Details
  • ISBN-13: 9783638715379
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 363871537X
  • Publisher Date: 04 Aug 2007
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 100 gr


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