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Durch Target Costing zu marktgerechten Produkten

Durch Target Costing zu marktgerechten Produkten

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Note: 1.3, Hamburger Fern-Hochschule, Sprache: Deutsch, Abstract: In der Diplomarbeit wird das Instrument des Target Costing theoretisch beschrieben und an einem praktischen Teil angewendet. [...] In der heutigen Zeit wird es für Unternehmen angesichts der weltweiten Konkurrenz und stetig steigender Kosten für z. B. Rohstoffe und Energie immer schwieriger, Produkte anzubieten, die einerseits am Markt gefragt sind und andererseits im Unternehmen sowohl Kosten als auch Renditeerwartungen durch ihre Erträge abdecken können. Um einem Unternehmen die Wettbewerbsvorteile, die es am Markt zum erfolgreichen Absatz seiner Produkte benötigt, zu verschaffen, müssen unter anderem folgende allgemeine Kriterien beachtet werden: - Die angebotenen Produkte müssen sowohl technisch als auch kostenseitig auf die Wünsche der Kunden der definierten Zielgruppe ausgerichtet sein (Marktorientierung). - Die Kosten für ein Produkt müssen schon im frühen Stadium der Entwicklung ermittelt und optimiert werden (frühe Kostenorientierung). - Es müssen Produkte entwickelt werden, die dem Unternehmen einen technologischen Vorsprung gegenüber der Konkurrenz vor allem aus den sog. Billiglohnländern sichern (Innovationen). Gerade bei der Umsetzung der frühen Kostenorientierung haben viele Unternehmen Schwierigkeiten, weil sie: - nicht wissen, welche Kosten maximal erreicht werden dürfen, um das Produkt am Markt mit der angestrebten Rendite erfolgreich zu platzieren, und - sich schwer tun mit der frühen Ermittlung der Kosten für das spätere Produkt. Target Costing setzt mit seinen Instrumenten an diesen Punkten an. Es verbindet die konsequente Ausrichtung aller das Produkt betreffenden Funktionen eines Unternehmens (Einkauf, Konstruktion, Fertigung usw.) an den Marktanforderungen mit der Beeinflussung von Kostenstrukturen in der frühen Phase der Produktentwicklung (vgl. HORVÁTH, P. 1993: V).


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Product Details
  • ISBN-13: 9783656992899
  • Publisher: Examicus Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3656992894
  • Publisher Date: 13 Mar 2012
  • Height: 210 mm
  • No of Pages: 108
  • Series Title: German
  • Weight: 154 gr


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