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Target Costing und Benchmarking. Instrumente der taktischen Planung

Target Costing und Benchmarking. Instrumente der taktischen Planung

          
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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Controlling, Technische Universität Kaiserslautern, Sprache: Deutsch, Abstract: Um heute marktadäquate Produkte zu entwickeln, bedienen viele Unternehmen sich des Instrumentariums des Target Costing (Zielkosten). Die zentrale Philosophie hinter diesem Konzept mündet in der Frage, was ein bestimmtes Merkmal eines Produktes kosten darf. Neben dem Target Costing lässt sich noch das Instrument Benchmarking der taktischen Ebene zuordnen. Benchmarking bezeichnet das andauernde Messen eines Produkts oder einer Dienstleistung gegen den Marktführer oder den stärksten Mitbewerber. Ziel ist es, einen Vergleichsmaßstab zu erhalten, um so einen Ansatz zur Verbesserung zu finden. Sowohl das Instrument Benchmarking als auch Target Costing versuchen, systematisch Wissen von Märkten in Unternehmen einzubinden. Da Wissen zunehmend als Bestimmungsfaktor für die Existenz und Größe von Unternehmen angesehen wird ist es das Ziel dieser Arbeit, die Bedeutung sowie die Konzepte beider Instrumente genauer darzulegen. Dafür werden in dem ersten Abschnitt die Instrumente einer Planungsebene zugeordnet sowie die Bedeutung und das Zusammenwirken beider Instrumente aufgezeigt. Im Anschluss wird das Benchmarking-Konzept näher erläutert, unter anderem wird die Entwicklung eines selbstständigen Lern- und Veränderungsprozesses auf Grundlage von Benchmarking dargelegt. Im 4. Kapitel wird die Notwendigkeit für eine strategische Ausrichtung der Kostenrechnung aufgezeigt und das daraus resultierende Target Costing Konzept näher erläutert. Die Arbeit endet mit einem Fazit.


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Product Details
  • ISBN-13: 9783668024335
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668024332
  • Publisher Date: 04 Aug 2015
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 63 gr


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