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Prozesskostenmanagement - Entwicklung, Methode und Anwendung

Prozesskostenmanagement - Entwicklung, Methode und Anwendung

          
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About the Book

Studienarbeit aus dem Jahr 2002 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Stuttgart (Betriebswirtschaftliches Institut), 28 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die betriebliche Leistungserstellung und Wertschöpfung hat sich in den letzen 30 Jahren maßgeblich verändert. Durch die zunehmende Globalisierung werden zum einen die Preise und somit indirekt die Kosten der Unternehmen transparenter. Zum anderen führt der dadurch intensivierte Wettbewerb zu Konsolidierungen in den unterschiedlichen Industrien. Beispiele hierfür sind dabei die Automobilbranche oder auch die Papierindustrie. Es werden die Unternehmen bestehen bleiben, denen es gelingt, ihre Kosten für sich transparent zu gestalten und exakt ihren Leistungen zuzurechnen. Der technologische Fortschritt verschiebt die Kostenschwerpunkte zunehmend zur Produktvorbereitung, -planung, -steuerung und -überwachung wie auch in den Costumer Relation bzw. Service Bereich. Produktkomplexität und Variantenreichtum sind dabei die Determinanten der entstehenden Kosten. Die "traditionellen Kostenverfahren" werden diesen neuen Gegebenheiten, durch ihre vorwiegend wertabhängigen Bezugsgrößen, nicht mehr gerecht. Somit sind neue bzw. veränderte Kostenrechnungsverfahren notwendig. In den folgenden Kapiteln wird das Prozesskostenmanagement, das am breitesten akzeptierte "neue" Verfahren dargestellt. Im nächsten Kapitel soll die Entwicklung der Prozesskostenrechung betrachtet und eine Abgrenzung zum angelsächsischen Activity Based Costing (ABC) vorgenommen werden. Im dritten Kapitel wird die Methodik des Prozesskostenmanagements beschrieben. Kapitel vier beschäftigt sich mit der Anwendung dieses Verfahrens. Das fünfte Kapitel stellt dann eine direkte Anwendung des Prozesskostenmanagements dar.


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Product Details
  • ISBN-13: 9783638642699
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3638642690
  • Publisher Date: 04 Dec 2007
  • Height: 216 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 50 gr


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