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Nicht Jeder Auftrag Bringt Gewinn: Klein-, Eil- Und Sonderaufträge Im Spiegel Der Kritik

Nicht Jeder Auftrag Bringt Gewinn: Klein-, Eil- Und Sonderaufträge Im Spiegel Der Kritik

          
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About the Book

Der Unternehmungserfolg - ein Ergebnis von Zufalligkeiten? In zahlreichen Unternehmungen ist die Ertragsentwicklung dem reinen Zufall iiberlassen. Anders ist die Tatsache nicht zu werten, daB Untersuchungsergebnisse immer wieder folgendes verdeutlichen: Insgesamt erreichen etwa 50-60% aller Auftrage keine ausreichende Kosten- deckung. In vielen Fallen werden 80% und mehr an Auftragen durchgefiihrt, bis die Unternehmen aus der Verlustzone, in die siesich hineinmanovriert haben, in den Gewinnbereich kommen. Diese Zahlen sind mehr als besorgniserregend, zumal sie nicht auf einigen wenigen Zufallsergebnissen beruhen, sondern uns in der Praxis auf Schritt und Tritt begegnen. Besonders ungiinstige Verhiiltnisse zeigen sich bei Unternehmen mit umfangreichen Fertigungsprogrammen und unkontrollierten Auftragsstrukturen. Welcher Verkaufsleiter kennt die Anzahl seiner verlustbringenden Klein- und Sonderauftrage? Welcher Reisende oder Vertreter weill genau, wie sich sein leicht- fertig hereingenommener Gefiilligkeitsauftrag im Betriebsgeschehen tatsachlich zu Buche schlagt? Wer stellt sich verantwortungsbewuBt die Frage, welchen Klein- und Sonderauftrag sich die Unternehmung noch leisten kann? Findet die Unternehmung eine Antwort, wo die Grenze vom lohnenden zum unren- tablen Auf trag wirklich liegt? Auch bleibt weiterhin die Tatsache ungekHirt, wes- halb den Vertriebskosten bislang so wenig Beachtung geschenkt wurde. Ihre Zu- rechnung erfolgt in den meisten Fallen der Praxis noch immer in ominosen Zuschlagssatzen, pauschaliert und mit nivellierender Wirkung, wiihrend andere Kosten weitaus differenzierter erfaBt und verursachungsgerechter direkt zu- geschlagen werden. Es erhebt sich damit die Forderung nach einem erfolgsorientierten Denken und Handeln. Erfolg und Ertrag stehen nicht nur im Alphabet, sondern auch im Wirtschaftsleben vor Umsatz.


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Product Details
  • ISBN-13: 9783322983183
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Edition: 1963 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 186 gr
  • ISBN-10: 3322983188
  • Publisher Date: 01 Jan 1963
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 104
  • Series Title: German
  • Sub Title: Klein-, Eil- Und Sonderaufträge Im Spiegel Der Kritik
  • Width: 170 mm


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Nicht Jeder Auftrag Bringt Gewinn: Klein-, Eil- Und Sonderaufträge Im Spiegel Der Kritik
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