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Entwicklung eines Controllingsystems für Verkaufsflächenarten im Garten-Einzelhandel

Entwicklung eines Controllingsystems für Verkaufsflächenarten im Garten-Einzelhandel

          
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About the Book

Inhaltsangabe: Zusammenfassung: Geschäfte wie Einzelhandelsgärtnereien und Gartencenter, die Pflanzen und andere Gartenartikel vertreiben, gliedern sich oftmals in mehrere Teilbereiche, die unterschiedlich gebaut oder ausgestattet sind. Diese verschiedenen Verkaufsflächenarten sind aufgrund der breit gefächerten klimatischen Ansprüche der Pflanzen nötig. Zimmerpflanzen brauchen warme und helle Standorte, Beet- und Balkonpflanzen benötigen Licht und Schutz vor Frost, für Gehölze sind Freilandbedingungen am besten. Daher gibt es Verkaufsflächenarten wie ein Warmhaus, ein Kalthaus oder ein Freigelände, und damit stellen Einzelhandelsgärtnereien und Gartencenter eine Besonderheit im Einzelhandel dar. Die Kosten für den Verkaufsraum nehmen unter den gesamten Handlungskosten eines Einzelhandelsbetriebes stetig zu, weil etwa Personal durch Raum substituiert wird, oder trendbedingt die Verkaufsräume aufwendiger gestaltet werden. Die Unterteilung in Verkaufsflächenarten erhöht die Anforderungen an die Kontrolle der Raumkosten und das Raummanagement in Einzelhandelsgärtnereien und Gartencentern. Bislang sind diese Verkaufsflächenarten einzeln noch nicht ökonomisch analysier- und steuerbar. Dabei können sich zwei Verkaufsflächenarten wie das Warmhaus und das Freigelände in den von ihnen verursachten Kosten unterscheiden. Im Freigelände entstehen keine Abschreibungs- und Unterhaltskosten für Gebäude und keine Heizkosten. Genauso sind aber auch Unterschiede in den auf einer Verkaufsflächenart erwirtschafteten Leistungen möglich. Bei Regen und Kälte wird das Freigelände von Kunden weniger frequentiert als das Warmhaus, so dass dort die Umsätze geringer sind. Ziel der Arbeit war es, ein Kennzahlensystem zu erstellen und eine entsprechende Anwendungsmethodik zu entwickeln, so dass Verkaufsflächenarten in ihren Kosten und auch Leistungen individuell überprüft und optimiert werden können. Die Entwicklung und methodische Arbeit stützte sich auf eine Literaturauswertung, die Resultat


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Product Details
  • ISBN-13: 9783838682358
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3838682351
  • Publisher Date: 29 Aug 2004
  • Height: 210 mm
  • No of Pages: 128
  • Series Title: German
  • Weight: 177 gr


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Entwicklung eines Controllingsystems für Verkaufsflächenarten im Garten-Einzelhandel
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