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Umsetzung der Prozesskostenrechnung in KMU mit Einzelfertigung in Verbindung eines Performance Measurement Systems und Prozessschwächen-Analyse: Am Beispiel der Firma SKM GmbH

Umsetzung der Prozesskostenrechnung in KMU mit Einzelfertigung in Verbindung eines Performance Measurement Systems und Prozessschwächen-Analyse: Am Beispiel der Firma SKM GmbH

          
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About the Book

Diplomarbeit aus dem Jahr 2015 im Fachbereich BWL - Controlling, Note: 1,7, AKAD University, ehem. AKAD Fachhochschule Stuttgart, Sprache: Deutsch, Abstract: Wie auch schon in den letzten Jahrzehnten, stehen Unternehmen gleicher Branchen laufend im gegenseitigen Wettbewerbskampf. Dieses Problem ist ein dauerhafter Bestandteil in der Wirtschaft, wenn man nicht gerade ein Monopol besitzt. Um am Markt bestehen zu können, gibt es verschiedene Methoden um sich von der Konkurrenz abzuheben, welche sich z. B. in der Qualität, Zusatzfunktionen des Produkts oder dem Verkaufspreis abzeichnen können. Um an der Stellschraube Verkaufspreis etwas ändern zu können, oder die Gewinnmarge zu erhöhen, müssen alle Kosten welche in einem Unternehmen entstehen, analysiert werden. Eine Kostenanalyse in Bezug auf Effektivität und Effizienz ist in im direkten Leistungsbereich relativ einfach zu ermitteln. Dagegen sind die Gemeinkosten im indirekten Leistungsbereich (z. B. Beschaffung, Vertrieb, Marketing) nur schwer den Kostenverursachern zuzuordnen. Es erfolgt ähnlich dem Gießkannenprinzip und wird auf die einzelnen Kostenstellen oder Kostenträger mittels Zuschlagssätzen verteilt, welches eine fehlende verursachungsgerechte Kostenzurechnung darstellt. Ein weiteres Problem ist die Betrachtung der Kostenstrukturen. In der Vollkostenrechnung werden schnell kleinere Kosten vernachlässigt, insbesondere die Gemeinkosten. Stattdessen finden oft nur die großen Positionen, wie Fertigungsmaterial und Fertigungslöhne Beachtung und Prüfung auf Rechtfertigung der Kosten. Trotz dessen liegen im indirekten Leistungsbereich Potentiale, welche zum einen relevant für die Kalkulation zukünftiger Aufträge und für die Gewinnung aktueller Aufträge entscheidend sein können. Dies begründet sich in dem steigenden Aufwand in einigen Prozessen wie der Planung, Kontrolle, Steuerung und Überwachung und somit im indirekten Leistungsbereich. Dies geht auf den gestiegenen technischen Produktwandel, der zunehmenden A


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Product Details
  • ISBN-13: 9783668140431
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 159 gr
  • ISBN-10: 366814043X
  • Publisher Date: 17 Feb 2016
  • Height: 210 mm
  • No of Pages: 116
  • Series Title: German
  • Sub Title: Am Beispiel der Firma SKM GmbH
  • Width: 148 mm


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Umsetzung der Prozesskostenrechnung in KMU mit Einzelfertigung in Verbindung eines Performance Measurement Systems und Prozessschwächen-Analyse: Am Beispiel der Firma SKM GmbH
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Umsetzung der Prozesskostenrechnung in KMU mit Einzelfertigung in Verbindung eines Performance Measurement Systems und Prozessschwächen-Analyse: Am Beispiel der Firma SKM GmbH

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