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Einsatz von Target Costing zur erfolgreichen Umsetzung der Wettbewerbsstrategie

Einsatz von Target Costing zur erfolgreichen Umsetzung der Wettbewerbsstrategie

          
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About the Book

Die Liste der Unternehmen, die dem erhöhten Wettbewerbsdruck eines andauernden Preiswettbewerbs globalisierter Märkte nicht standhalten konnten ist lang. Eine Entschärfung der Wettbewerbssituation scheint nicht absehbar zu sein, vielmehr deuten die Entwicklungen darauf hin, dass durch den Eintritt neuer Wettbewerber der Preis- und somit der Kostendruck auf die Unternehmen erhöht wird. Target Costing ist ein Kostenmanagementinstrument, welches als ein Dachsystem verschiedener Managementtechniken alle kosten-, produkt- und qualitätsbezogenen Entscheidungen in der Wertschöpfungskette eines Unternehmens optimiert, um den geforderten Marktpreis eines Produkts zu realisieren. Die vorliegenden Arbeit soll überprüfen, wie die Wertschöpfungskette zur Realisierung des wettbewerbsstrategischen Zielpreises durch die Implementierung des Target Costing optimiert werden kann, um die Zielvorgaben der Wettbewerbsstrategie umzusetzen. Sie stellt Untersuchungen zu den Wettbewerbsstrategien an, die sich in der Unternehmenspraxis etablieren konnten. Begleitend sollen Praxisbeispiele herangezogen werden, welche die Aktualität und den Erfolg der Wettbewerbsstrategien verdeutlichen. Darauf aufbauend wird die Wertschöpfungskette beschrieben, die als Optimierungsgrundlage zur Erreichung des wettbewerbsstrategischen Zielpreises dient. Der Optimierungsansatz der Verknüpfungen werden hervorgehoben, da dieser hohe Kostensenkungen in der Wertschöpfungskette verspricht und gleichzeitig durch das Target Costing aufgegriffen werden kann.


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Product Details
  • ISBN-13: 9783954852963
  • Publisher: Igel Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 178 mm
  • ISBN-10: 3954852969
  • Publisher Date: 23 Apr 2015
  • Height: 254 mm
  • No of Pages: 80
  • Series Title: German
  • Weight: 159 gr


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Einsatz von Target Costing zur erfolgreichen Umsetzung der Wettbewerbsstrategie
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Einsatz von Target Costing zur erfolgreichen Umsetzung der Wettbewerbsstrategie
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