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Methoden der Fuhrparkkostenrechnung im Hinblick auf die Ermittlung der optimalen Fuhrparkstruktur und -größe

Methoden der Fuhrparkkostenrechnung im Hinblick auf die Ermittlung der optimalen Fuhrparkstruktur und -größe

          
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About the Book

Inhaltsangabe: Einleitung: „Bedeutung und Leistung des Fuhrparks für das gesamte Unternehmen werden in der Praxis häufig unterschätzt. Teilweise unbemerkt hat der Fuhrpark als Teil der Logistik längst seine Funktion als „reiner Fahrdienst verloren"; die Organisation der Transportabläufe entscheidet nicht selten über die Effizienz und den Absatzerfolg des gesamten Unternehmens. Die arbeitsteilige Wirtschaft sowie das Fortschreiten der Produktionstechnologie stellen ständig wachsende Anforderungen an die Logistik und den Warenfluß. Die Wahrnehmung von Wettbewerbsvorteilen und Rationalisierungsvorteilen bei der Transportabwicklung - insbesondere im Fuhrparkeinsatz -setzt eine gründliche Bestandsaufnahme und Kontrolle der erbrachten Fuhrparkleistungen voraus. Ohne exakte Kenntnisse des Leistungsumfangs sind Analysen und Aussagen zum wirtschaftlichen Einsatz der Fahrzeuge (und zur optimalen Fuhrparkstruktur) ausgeschlossen. Dabei spielen weniger die reinen Fahrleistungen eine ausschlaggebende Rolle, sondern vielmehr die effiziente Lösung komplexer Transportaufgaben.". Zur Lösung dieser komplexen Fuhrparkmanagementaufgaben bedarf es der Bereitstellung und Aufbereitung entscheidungsrelevanter Informationen. Die wichtigste innerbetriebliche Informationsbasis ist das betriebliche Rechnungswesen, das jedoch in zahlreichen, Transportleistungen erbringenden Unternehmen bzw. Unternehmensteilbereichen überhaupt nicht oder nur rudimentär ausgebaut ist. Insbesondere über Art und Höhe der Kosten des Werkverkehrfuhrparks haben zahlreiche Unternehmen nur eine ungenaue Vorstellung. Daneben fehlen zielbezogene und entscheidungsebenenbezogene Führungsinformationen in Form von Kennzahlen, „die der systemgestützten Informationsbeschaffung und Informationsverarbeitung zur Planerstellung, Koordination und Kontrolle dienen." Schließlich ist festzustellen, daß in zahlreichen Unternehmen Kompetenzüberschreitungen zwischen dem Verantwortungsbereich des Fuhrparkleiters und anderen betrieblic


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Product Details
  • ISBN-13: 9783838642598
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Width: 148 mm
  • ISBN-10: 3838642597
  • Publisher Date: 03 Jul 2001
  • Height: 210 mm
  • No of Pages: 198
  • Series Title: German
  • Weight: 267 gr


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Methoden der Fuhrparkkostenrechnung im Hinblick auf die Ermittlung der optimalen Fuhrparkstruktur und -größe
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