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Steuerung der Einkaufswertschöpfung durch das Einkaufscontrolling

Steuerung der Einkaufswertschöpfung durch das Einkaufscontrolling

          
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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Beschaffung, Produktion, Logistik, Note: 1,3, Hochschule für Angewandte Wissenschaften Neu-Ulm; früher Fachhochschule Neu-Ulm, Sprache: Deutsch, Abstract: Ziel der Ausarbeitung ist es, das Einkaufscontrolling als Beispiel operativen Controllings vorzustellen und hierbei besonders auf die Koordinations- und Steuerungsfunktion zur Beeinflussung der Einkaufswertschöpfung einzugehen. Dazu werden Methoden der Steuerung vorgestellt und Probleme bei der Bestimmung beziehungsweise Berechnung und Gegenüberstellung von Werttreibern und Kosten besprochen. Höchste Priorität wird in dieser Arbeit den Werttreibern zugestanden, wenngleich die Kosten nicht gänzlich ausgeschlossen werden. Aufgrund der weit verbreiteten und auf die Kosten limitierten Betrachtung des Einkaufs, sollen die primär nicht-monetären Faktoren in dieser Arbeit verstärkt in den Vordergrund gerückt werden. Bei der Betrachtung des Einkaufs wird sowohl die operative als auch die strategische Zielsetzung betrachtet, da dies wichtig für die Definition der Aufgabenstellung des Einkaufscontrollings ist. Bei der Wirkungsweise liegt der Fokus eindeutig auf der operativen Ebene. Aufgrund der Analogie zur Aufgaben- und Zielsetzung sowie der organisatorischen Zuordnung des operativen Controllings wird das Einkaufscontrolling aus dieser Perspektive betrachtet. Auf das strategische Controlling wird hier nicht weiter eingegangen. Die Betrachtungsweise und die jeweilige Gewichtung werden im weiteren Verlauf der Ausarbeitung genauer dargelegt. "Der Einkauf entwickelte sich in den letzten 20 Jahren vom operativen Erfüllungsgehilfen hin zu einem strategisch bedeutsamen Aktionszentrum, das einen wesentlichen Wertbeitrag zum Unternehmenserfolg zu leisten hat." Dies erfordert mehr und mehr ein strukturiertes und zielorientiertes Wertschöpfungsmanagement. Zur Analyse und anschließender Ausschöpfung von Wertschöpfungspotentialen im Einkauf sind koordinierte Prozesse notwendig


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Product Details
  • ISBN-13: 9783668167162
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr
  • ISBN-10: 3668167168
  • Publisher Date: 16 Mar 2016
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm

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