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Kosten- Und Prozesscontrolling in Der Versicherungswirtschaft: Eine Analyse Neuer Moglichkeiten Zur Senkung Und Verrechnung Von Gemeinkosten Im Verwaltungsbereich Von Kompositversicherern

Kosten- Und Prozesscontrolling in Der Versicherungswirtschaft: Eine Analyse Neuer Moglichkeiten Zur Senkung Und Verrechnung Von Gemeinkosten Im Verwaltungsbereich Von Kompositversicherern

          
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About the Book

Kostencontrolling und -management als Instrumente der Unternehmenssteuerung sehen sich in jungerer Vergangenheit heftiger Kritik ausgesetzt. Insbesondere den traditionellen Methoden der Kostenrechnung wird die Relevanz fur rationale Entscheidungsfindungen abgesprochen, weil sie sich nicht den Gegebenheiten aktueller Umwelt- und Rahmenbedingungen angepasst haben. Mit der Ausrichtung der Organisation des Versicherungs-Unternehmens auf die elementaren Geschaftsprozesse und der Gewinnung von kostenrelevanten Daten aus Dokumenten- und Workflow-Management-Systemen (DMS / WfMS) mittels Audit-Trails wird ein uberzeugender Losungsansatz vorgestellt. Besonders in der personalkostenintensiven Versicherungswirtschaft, deren Gemeinkosten im Wesentlichen durch die Sachbearbeitung in Sparten entstehen, ist eine prazise verursachungsgerechte Verrechnung der Kosten fur ein erfolgreiches Kostencontrolling von grosster Bedeutung. Da im Wesentlichen einzelne Aktivitaten als Bestandteil von Versicherungsvorgangen mit den dazugehorenden Dokumenten Personalkosten auslosen, wird ein Weg aufgezeigt, wie aus DMS / WfMS ermittelte Audit-Trail-Daten zur Etablierung eines effizienten Kosten- und Prozesscontrollings und -monitorings genutzt werden konnen. Mit Hilfe des kombiniert-integrierten Einsatzes von adaquaten Kostencontrolling- und -managementinstrumenten und Informationstechnologie werden Moglichkeiten geschaffen, der Fuhrungsebene von Versicherungsunternehmen umfassende und zeitnahe Instrumente zur Planung, Uberwachung und Kontrolle von Geschaftsprozessen und Kosten an die Hand zu geben. Christoph Koster, Jahrgang 1973, studierte Betriebswirtschaftslehre an der Westfalischen Wilhelms-Universitat Munster und arbeitete anschliessend als Wissenschaftlicher Mitarbeiter am Institut fur Wirtschaftsinformatik in Munster sowie als Unternehmensberater in der Prof-Becker GmbH in Altenberge. Im Februar 2004 erfolgte die Promotion zum Doktor der Wirtschaftswissenschaften.


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Product Details
  • ISBN-13: 9783832505196
  • Publisher: Logos Verlag Berlin
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 700 gr
  • ISBN-10: 3832505199
  • Publisher Date: 30 Mar 2004
  • Height: 240 mm
  • No of Pages: 272
  • Series Title: Advances in Information Systems and Management Science
  • Sub Title: Eine Analyse Neuer Moglichkeiten Zur Senkung Und Verrechnung Von Gemeinkosten Im Verwaltungsbereich Von Kompositversicherern
  • Width: 169 mm


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Kosten- Und Prozesscontrolling in Der Versicherungswirtschaft: Eine Analyse Neuer Moglichkeiten Zur Senkung Und Verrechnung Von Gemeinkosten Im Verwaltungsbereich Von Kompositversicherern
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Kosten- Und Prozesscontrolling in Der Versicherungswirtschaft: Eine Analyse Neuer Moglichkeiten Zur Senkung Und Verrechnung Von Gemeinkosten Im Verwaltungsbereich Von Kompositversicherern
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Kosten- Und Prozesscontrolling in Der Versicherungswirtschaft: Eine Analyse Neuer Moglichkeiten Zur Senkung Und Verrechnung Von Gemeinkosten Im Verwaltungsbereich Von Kompositversicherern

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