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Break-even-Analyse und ihr Anwendungsbereich im Vertrieb

Break-even-Analyse und ihr Anwendungsbereich im Vertrieb

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Offline-Marketing und Online-Marketing, Note: 1,7, Ostfalia Hochschule für angewandte Wissenschaften Fachhochschule Braunschweig/Wolfenbüttel, Veranstaltung: Vertriebscontrolling, Sprache: Deutsch, Abstract: Die Break-even-Analyse ist als etabliertes Managementtool zur Gewinnschwellenermittlung schon seit Jahrzehnten in den Köpfen der Controlling- und Managementetagen aller Industrie- und Dienstleistungsbrachen fest verankert. Selbst im privaten Umfeld dient das Prinzip der Break-even-Analyse dazu Entscheidungen zum eigenen Vorteil bestmöglich zu treffen. Zur besseren Veranschaulichung lässt sich hier ein täglich millionenfach wiederkehrendes Beispiel nennen: Das Tanken. Familie Maier besitzt zwei Fahrzeuge. Einen Kleinwagen und eine Mittelklasselimousine. Der Tank beider Fahrzeuge ist nahezu leer und Herr Maier möchte diese befüllen. Er hat die Auswahl zwischen zwei Tankstellen. Tankstelle eins ist ca. 5 km entfernt und hat einen etwas höheren Benzinpreis. Tankstelle zwei ist ca. 10 km entfernt und der Benzinpreis ist hier etwas niedriger. Da Herr Maier auch den Mehrverbrauch für die Fahrt zur günstigeren Tankstelle und das maximale Tankvolumen seiner Fahrzeuge bei der Wahl der Tankstelle berücksichtigt entscheidet er, dass er den Kleinwagen an der teueren, nahen Tankstelle betanken wird und mit der Mittelklasselimousine zur günstigeren Tankstelle fährt. Mit dem geringeren Tankvolumen des Kleinwagens wäre der Mehraufwand für die Fahrt zur günstigeren Tankstelle nicht gerechtfertigt gewesen. Unbewusst ist das Prinzip der Break-even-Analyse also bereits tief in der Entscheidungsfindung vieler Menschen verankert, jedoch kann sie auch dazu genutzt werden um detailliert Entscheidungen im wirtschaftlichen / industriellen Umfeld zu begründen. Im Vertrieb von Gütern und Dienstleistungen kann Sie somit auch genutzt werden um Entscheidungen für oder gegen den Einsatz von Mitteln zu begründen oder auch Mindestabsatzmengen


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Product Details
  • ISBN-13: 9783668138155
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 1 mm
  • Width: 210 mm
  • ISBN-10: 366813815X
  • Publisher Date: 25 Feb 2016
  • Height: 297 mm
  • No of Pages: 26
  • Series Title: German
  • Weight: 91 gr


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