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Funktionen und Instrumente des Beschaffungscontrollings

Funktionen und Instrumente des Beschaffungscontrollings

          
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About the Book

Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Controlling, Note: 1,7, Technische Universität Darmstadt (Rechnungswesen, Controlling und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Die zunehmende Globalisierung der Absatz- und Beschaffungsmärkte sowie steigende Kundenansprüche im Bezug auf Preis, Qualität und Lieferbereitschaft einhergehend mit steigender Wettbewerbsintensität stellen Unternehmen vor große Herausforderungen. Kürzere Produktlebenszyklen, steigende Variantenvielfalt und sinkende Endverkaufspreise sind weitere Schwierigkeiten, denen sich Unternehmen im Wettbewerb stellen müssen. Die Beschaffung bildet einen wesentlichen Ansatzpunkt, um diese vielfältigen Herausforderungen zu meistern. Bereits heute verursachen Beschaffungsaktivitäten einen der größten betrieblichen Kostenblöcke. Es besteht daher eine wachsende Notwendigkeit, sowohl die Kosten als auch die Leistungen der Beschaffung zu messen und zu optimieren. Verstärkt wird die Bedeutung der Beschaffung für den Unternehmenserfolg durch Outsourcing-Tendenzen. Tätigkeiten, die nicht zu den Kernkompetenzen eines Unternehmens gehören, werden ausgelagert und im Anschluss wieder zugekauft. Damit sinkt die Fertigungstiefe. Der Kostenanteil der Beschaffungs- an den Gesamtkosten steigt stetig an. In Folge der zunehmenden Fremdübertragung von Wertschöpfungsaufgaben kommt auf die Beschaffung eine verstärkte Koordinations-, Kooperations- und Integrationsaufgabe der Lieferanten über die gesamte Supply-Chain zu. Schon bei der Produktentwicklung ist eine Zusammenarbeit mit den Lieferanten anzustreben. So können sowohl Zeit-, Qualitäts-, als auch Kostenvorteile realisiert werden, um dem steigenden Wettbewerbsdruck standzuhalten Das Ziel der vorliegenden Bachelorarbeit ist es die vielfältigen Funktionen aufzuzeigen, die das Beschaffungscontrolling dem Management zur Realisierung von Beschaffungserfolgen bereitstellt. Auch die dazu notwendige instrumentale Ausgestaltung wird diskutiert. Außerdem werden di


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Product Details
  • ISBN-13: 9783656312291
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Weight: 140 gr
  • ISBN-10: 365631229X
  • Publisher Date: 17 Nov 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm


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