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Verfahren der konstruktionsbegleitenden Kostenschätzung und Kalkulation

Verfahren der konstruktionsbegleitenden Kostenschätzung und Kalkulation

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Controlling, Note: 1,7, Universität Kassel (Fachbereich Wirtschaftswissenschaften), Veranstaltung: Strategisches Kostenmanagement, Sprache: Deutsch, Abstract: Im strategischen Kostenmanagement geht es immer um die Problematik der Kostenoptimierung sowohl der Höhe, dem Niveau und der Struktur nach.1 Die Perspektive hierzu muss eine langfristige und totale sein, d.h., sich auf den gesamten (integrierten) Produktlebenszyklus beziehen. Es sind sämtliche Kosten in die betriebswirtschaftlichen Überlegungen mit einzubeziehen. Hieraus leitet sich die Notwendigkeit ab, für jede Phase dieses Zyklus nach Möglichkeiten der Kostenbeeinflussung zu suchen. Kosten fallen über den gesamten Produktlebenszyklus an. Dabei entstehen die meisten Kosten erst in der eigentlichen Fertigung. Demgegenüber ist die Kostenbeeinflussung in der ersten Phase des Lebenszyklus am größten, während sie mit zunehmendem Zeitverlauf stark abnimmt. Diese Tatsache zwingt zu einer Anwendung von Verfahren und Methoden in genau diesem Zeitabschnitt. Die konstruktionsbegleitende Kalkulation ist ein Instrument zur Kostengestaltung im Entwicklungsprozess, d.h. der der sog. Vormarktphase. Ziel hierbei ist die Senkung vor allem der Herstellkosten durch eine interdisziplinäre Zusammenarbeit aller das Produkt beeinflussenden Abteilungen.2 Denn die Kosten des Produktes sind von vielen Einflussgröße n abhängig, deren Festlegung oft nicht alleine dem Konstrukteur obliegt.3 Die konstruktionsbegleitende Kostenschätzung und Kalkulation ist ein Instrument, um die am Marktpreis ausgerichteten Zielkosten einzuhalten, nach Möglichkeit sogar zu unterschreiten.4 Sie stellt damit die notwendige Ergänzung zum Konzept des Target Costing dar. Sie hilft, Fehlentwicklungen im Hinblick auf die Kosteneinhaltung zu erkennen und gegenzusteuern, indem sie durch das Bereitstellen der nötigen Informationen ökonomisches Denken in den Entwicklungsprozess integriert und damit ein zielkostenad


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Product Details
  • ISBN-13: 9783640667208
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640667204
  • Publisher Date: 26 Jul 2010
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 100 gr


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Verfahren der konstruktionsbegleitenden Kostenschätzung und Kalkulation
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