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Prozesskostenrechnung als Instrument des operativen Controlling

Prozesskostenrechnung als Instrument des operativen Controlling

          
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About the Book

Projektarbeit aus dem Jahr 2010 im Fachbereich BWL - Controlling, Note: 1,3, Verwaltungs- und Wirtschafts- Akademie VWA gemeinnützige GmbH, Kassel, Sprache: Deutsch, Abstract: Infolge des technischen Fortschritts sowie neuer Marktentwicklungen hat sich in den letzten Jahrzehnten der Anteil der Gemeinkosten an den Gesamtkosten und damit die Kostenstruktur stark verändert. Der Wandel von einem Verkäufer- in einen Käufermarkt zieht ein heterogenes Produktprogramm nach sich. Größere Variantenvielfalt im Zusammenhang mit differenzierten Kundenwünschen, kürzere Produktlebenszyklen sowie gestiegene Qualitätsanforderungen sind nur ein Teil der Ursachen für diese Entwicklung. Demzufolge haben planende, steuernde und überwachende Tätigkeiten, wie z.B. im Bereich Forschung und Entwicklung oder Qualitätssicherung, immer mehr an Bedeutung gewonnen. Vor allem jene Gemeinkosten verursachenden indirekten Leistungsbereiche stellen für die Unternehmen ein Problem dar, denn diese Kosten können weder verursachungsgerecht erfasst noch verrechnet werden. Die Aussagefähigkeit traditioneller Kostenrechnungssysteme gerät dadurch stark in die Kritik. Die Prozesskostenrechnung als Instrument des operativen Controlling versucht diesem Problem auf den Grund zu gehen. Sie soll strategische Fehlentscheidungen vermeiden, indem sie statt primär über Kostenstellen und zweifelhaften Zuschlagssätze über kostenstellenübergreifende Prozesse verrechnet. Dieser Ansatz soll im Rahmen dieser Projektarbeit näher erläutert und kritisch hinterfragt werden. Dementsprechend werden zu Beginn im zweiten Kapitel die Grundlagen der Prozesskostenrechnung dargelegt. Das dritte Kapitel soll einen Überblick über den Aufbau einer Prozesskostenrechnung verschaffen. Dabei werden die einzelnen Verfahrensschritte zur Vorgehensweise anschaulich erklärt. Im vierten Kapitel sollen durch eine Gegenüberstellung der prozessorientierten und der klassischen Kalkulation die Informationsvorteile im Zusammenhang mit den Effekten der


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Product Details
  • ISBN-13: 9783640872213
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3640872215
  • Publisher Date: 24 Mar 2011
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Weight: 82 gr


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