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Target Costing in der Produktgestaltung

Target Costing in der Produktgestaltung

          
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About the Book

Inhaltsangabe: Einleitung: Durch den verstärkten Wettbewerbsdruck wird heutzutage die konsequente Ausrichtung von Produkten auf die Ansprüche und Wünsche des Kunden für alle Unternehmen zur Pflicht. Target Costing (Deutsch: Zielkostenmanagement) greift genau hier ein und versucht die Kundenwünsche und Kundenforderungen in die Produkte einzubringen. Als Ergebnis werden die Kostenstrukturen des Unternehmens ebenfalls an die Kundenwünsche und Bedürfnisse angepaßt, so daß das Unternehmen "marktgerecht" operieren kann. Ein Einsatz des Target Costing bereits in den frühen Phasen des Entwicklungsprozesses hat sich als besonders lohnend herausgestellt. Für den Kunden unnötige technische Merkmale am Produkt können so reduziert (Vermeidung des sogenannten Overengineering) und das Produkt kann somit marktgerecht gestaltet werden. In der vorliegenden Diplomarbeit wird ein Überblick über das Target Costing gegeben. Außerdem wird anhand von zwei Praxisbeispielen der Target Costing Prozeß auf zwei existierende Produkte angewandt. Inhaltsverzeichnis: Inhaltsverzeichnis: Abkürzungsverzeichnis Ill Abbildungsverzeichnis V Tabellenverzeichnis VII 1.Einleitung 1 1.1Target Costing vs. traditionelle Kostensteuerung 1 1.2Allgemeines über Target Costing 3 1.2.1Entwicklung des Target Costing und seine Zielsetzungen 3 1.2.2Definition von Target Costing 4 1.3Anwendungsbereiche des Target Costing 5 1.3.1Produktentwicklung und Produktgestaltung 6 1.3.2Kostensenkung bei existierenden Produkten 9 1.3.3Planung des Produktionsprozesses 10 1.3.4Effizienzsteigerung im indirekten Bereich 10 1.4Instrumentelle Einordnung des Target Costing 11 1.4.1Target Costing und Controlling 11 1.4.2Target Costing und Kostenmanagement 11 1.4.3Target Costing und Kosten- und Leistungsrechnung12 1.4.3.1Vollkostenrechnung 14 1.4.3.2Flexible Plankostenrechnung auf Vollkostenbasis 15 1.4.3.3Gemeinkostenproblematik bei der flexiblen Plankostenrechnung auf Vollkostenbasis 20 1.4.3.4Prozeßkostenrechnun



Product Details
  • ISBN-13: 9783838605890
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Width: 148 mm
  • ISBN-10: 3838605896
  • Publisher Date: 23 Dec 1997
  • Height: 210 mm
  • No of Pages: 184
  • Series Title: German
  • Weight: 249 gr


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