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Target Costing in der Automobilbranche. Eine kritische Analyse

Target Costing in der Automobilbranche. Eine kritische Analyse

          
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About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Allgemeines, Note: 1,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Düsseldorf früher Fachhochschule, Sprache: Deutsch, Abstract: Die Zielsetzung dieser Abhandlung ist es, den Ablauf des Target Costing Prozesses darzulegen und zu evaluieren, ob Target Costing eine adäquate Kostenmanagementmethode für Unternehmen in der Automobilbranche darstellt. Bei Betrachtung der größten Unternehmen der Welt im Jahr 2015 sticht heraus, dass fünf Konzerne aus den Top 21 der Automobilbranche angehören. Neben der Volkswagen AG und der Toyota Motor Corporation sind auch die Daimler AG, die General Motors Company und die Ford Motors Company in diesem Ranking zu finden. Alleine diese fünf Unternehmen haben im Jahr 2015 circa 940 Mrd. Umsatz generiert. Die gesamte Automobilindustrie hat im Jahr 2015 knapp 70 Millionen Personenkraftwagen (PKW) produziert. Das sind fast 50% mehr PKW als zehn Jahre zuvor. Auch der PKW-Absatz soll in den nächsten weiterhin wachsen und im Jahr 2024 bereits die Marke der 90 Millionen abgesetzten PKW überschreiten. Diese immensen Umsatzzahlen deuten auch darauf hin, dass die Automobilbranche eine sehr wettbewerbsintensive Industrie ist, die einem hohen Preis- und Qualitätsdruck ausgesetzt ist. Der Druck ist auch auf die zunehmende Globalisierung zurückzuführen, die es Automobilherstellern ermöglicht, ihre Produkte weltweit anzubieten. Eine besondere Herausforderung stellen jedoch die Käufer auf diesem Markt dar. Mit immer individuelleren Anforderungen und einem stetig steigernden Anspruchsniveau fordern die Käufer Automobilhersteller unternehmerisch heraus. Da es sich beim Automobilmarkt um einen Käufermarkt handelt, müssen die Hersteller sich darauf konzentrieren, mit ihren Produkten möglichst viel Kundennutzen zu schaffen. Präzise Marktforschung und zielgerichtetes Kostenmanagement sind für Automobilhersteller unabdinglich. Eine Kostenmanagementmethode die sowohl Marktorientierun


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Product Details
  • ISBN-13: 9783668403079
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668403074
  • Publisher Date: 15 Mar 2017
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr


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