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Shared Services: Theoretische Beschreibung und empirische Analyse der Berichterstattung zur Nutzung des Shared-Service-Konzepts in ausgewählten DAX 30 Unternehmen

Shared Services: Theoretische Beschreibung und empirische Analyse der Berichterstattung zur Nutzung des Shared-Service-Konzepts in ausgewählten DAX 30 Unternehmen

          
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About the Book

Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Controlling, Note: 1,7, Friedrich-Alexander-Universität Erlangen-Nürnberg, Sprache: Deutsch, Abstract: Mit Beginn der 1980er Jahre begannen amerikanische Firmen wie z.B. Exxon, Ford und General Electric die Erbringung bestimmter Unterstützungsprozesse in sogenannte Shared Service Center (SSC) auszugliedern. Dieser Trend setzte sich ab Mitte der 1990er Jahre auch in Europa mit Hilfe der Niederlassungen von amerikanischen Unternehmen fort. Der Einführung von Shared Service Centern war eine zunehmende Diversifikation der Unternehmen vorangegangen, welche durch die stärker werdende Dynamik internationaler Märkte und dem damit verbundenen Wettbewerbsdruck erforderlich geworden war. Die international agierenden Unternehmen setzten ihren Fokus nun stärker auf den Kunden und spalteten ihre Organisationsstruktur in unterschiedliche Geschäftseinheiten auf, um flexibler auf Kundenwünsche reagieren zu können. Dies hatte jedoch zur Folge, dass die Unterstützungsprozesse, wie z.B. Personal, IT oder Controlling, in den einzelnen Geschäftsbereichen parallel erfolgten, wodurch die Personal- und Infrastrukturkosten stiegen. Um diesem negativen Aspekt der divisionalen Organisationsstruktur entgegenzuwirken und zusätzliche Synergieeffekte zu realisieren, führten die Unternehmen das Shared-Service-Konzept ein. Hierbei werden die Supportprozesse in einer separaten Unternehmenseinheit gebündelt und somit sowohl Kosteneinsparungen als auch eine Steigerung der Prozessqualität ermöglicht. Trotz des inzwischen weit verbreiteten Einsatzes in der Unternehmenspraxis und den zahlreichen wissenschaftlichen Publikationen, welche die verschiedenen Aspekte von Shared Service Centern untersuchen, gibt es bislang keine umfassendere Untersuchung, in welchem Umfang und in welcher Ausprägung deutsche Unternehmen von diesem Konzept Gebrauch machen. Vor diesem Hintergrund zielt diese empirische Studie darauf ab, anhand der Daten von ausgewählten DAX


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Product Details
  • ISBN-13: 9783656737452
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Theoretische Beschreibung und empirische Analyse der Berichterstattung zur Nutzung des Shared-Service-Konzepts in ausgewählten DAX 30 Unternehmen
  • Width: 148 mm
  • ISBN-10: 3656737452
  • Publisher Date: 19 Sep 2014
  • Height: 210 mm
  • No of Pages: 48
  • Spine Width: 3 mm
  • Weight: 72 gr


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Shared Services: Theoretische Beschreibung und empirische Analyse der Berichterstattung zur Nutzung des Shared-Service-Konzepts in ausgewählten DAX 30 Unternehmen
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