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Logistikkosten- und Leistungsrechnung auf Basis einer kombinierten Voll- und Teilkostenrechnung

Logistikkosten- und Leistungsrechnung auf Basis einer kombinierten Voll- und Teilkostenrechnung

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Universität Kassel, Sprache: Deutsch, Abstract: Unternehmen müssen sich immer wieder neu in einem veränderten Umfeld behaupten. Diese Veränderungen sind geprägt zum einen durch zunehmende nationale Konkurrenz, zum anderen durch die Globalisierung, die ihren Teil zu einer verschärften Wettbewerbssituation auf internationaler Ebene beiträgt. Gravierend ist die Wandlung von Verkäufer- in Käufermärkte. Sie bedingt ein Abkommen von der kostengünstigen Großserienfertigung hin zu der Produktion kundenindividueller Erzeugnisse. 1 Die Unternehmen sehen sich immer mehr der Anforderung gegenüber, einerseits steigende Kundenanforderungen bzgl. Qualität, Funktionalität und Preis etc. zu befriedigen, andererseits die notwendigen wirtschaftlichen Anforderungen des Herstellungsprozesses zu berücksichtigen. Der Unternehmenserfolg bestimmt sich letztlich daraus, inwieweit ein Unternehmen seine Ressourcen entsprechend den gegebenen Rahmenbedingungen effizienter als seine Konkurrenten einsetzen kann.2 Daraus ergibt sich, dass das Unternehmen in allen Bereichen, in denen es Leistungen erzeugt, diese Leistungen immer weiter verbessert und die durch die Leistungserstellung verursachten Kosten reduziert, um so zumindest konkurrenzfähig zu bleiben.3 Im Rahmen dieser Arbeit geht es ausschließlich um den Unternehmensbereich der internen Logistik. Also all der Tätigkeiten, die mit der Bereitstellung jeglicher Materialien und den dazugehörigen dispositiven Aufgaben zusammenhängen. Wird die Logistik als strategischer Erfolgsfaktor erkannt, mit dem sich das Unternehmen gegenüber seiner Konkurrenz differenzieren kann, stellt sich zunehmend die Problematik der Messbarkeit logistischer Leistungen, ihrer Kosten und der Erfolge logistischer Optimierungen. 4 Um Verbesserungsmöglichkeiten und Rationalisierungspotentiale ausfindig machen zu können, ist es notwendig, sämtliche Leistungen und Kosten des lo


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Product Details
  • ISBN-13: 9783640667192
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 210 mm
  • ISBN-10: 3640667190
  • Publisher Date: 29 Jul 2010
  • Height: 297 mm
  • No of Pages: 82
  • Series Title: German
  • Weight: 217 gr


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