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Green Controlling im Supply Chain Management. Trend oder Notwendigkeit?

Green Controlling im Supply Chain Management. Trend oder Notwendigkeit?

          
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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Controlling, Note: 1,0, Hochschule Fulda, Sprache: Deutsch, Abstract: Unternehmen und Supply Chains stehen in ständigem Austausch mit ihrem Umfeld. So sind sie getrieben, sich den Veränderungen in Gesellschaft und Umwelt anzupassen. Eine seit einigen Jahren anhaltende Veränderung ist die Fokussierung auf nachhaltige Entwicklung. Diese wird bestärkt durch stetig steigende Globalisierungsaktivitäten, die in langen Transportwegen und einer erhöhten Umweltbelastung resultieren. Aufgrund dieser Tatbestände integrieren Unternehmen zunehmend ökologische Aspekte in die Unternehmensstrategie. Das sogenannte "Greening" hat sich bis dato in einzelnen Unternehmensbereichen bereits etabliert. Begrifflichkeiten wie "Green Logistics" sind aus der Berichterstattung nicht mehr wegzudenken. Mit der Integration grüner Aspekte in das Controlling eines Unternehmens wird sich in der Praxis jedoch bisher nur in geringem Maße auseinandergesetzt. Es zeichnet sich allerdings auch in diesem Teilbereich über die letzten Jahre eine zunehmende Berücksichtigung ökologischer Gesichtspunkte ab. Zusätzlich zu äußeren Einflussfaktoren findet auch intern ein Paradigmenwechsel in Unternehmen und ihren Supply Chains statt: Ökologie stellt heutzutage nicht mehr nur einen Kostenfaktor, sondern vielmehr einen Wettbewerbsfaktor dar. Das Controlling ist auf Basis der genannten Entwicklungen gefordert, als Unterstützungsfunktion dem Management zu assistieren, um die Ökologieperformance mittels angepasster Instrumente zu messen und zu steuern. Die vorliegende Arbeit setzt sich kritisch mit der Thematik auseinander. Sie strebt an, Aufschluss über den tatsächlichen Bedarf der Integration von ökologischen Aspekten ins Controlling des Supply Chain Managements zu geben. Die Argumentation basiert auf der Analyse und Ein-schätzung differenzierter Einflussfaktoren auf das Green Controlling. So wird schlussendlich eine fundierte Aussage hinsichtlich der Relevanzb


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Product Details
  • ISBN-13: 9783668333314
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668333319
  • Publisher Date: 03 Nov 2016
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 59 gr


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