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Wertorientierte Projektkostenrechnung als zentrales Tool des Projektcontrollings

Wertorientierte Projektkostenrechnung als zentrales Tool des Projektcontrollings

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: 1,3, Hochschule für Angewandte Wissenschaften Neu-Ulm; früher Fachhochschule Neu-Ulm, Sprache: Deutsch, Abstract: In einer Vielzahl von Unternehmen weicht das routinemäßige, standardisierte Erstellen von Produkten bzw. Anbieten von Dienstleistungen einer vermehrt kundenorientierten Leistungserbringung in Form von Projekten. Eine aktuelle Studie belegt, dass bis 2020 rund 15 % der gesamten Wertschöpfung(heute: 2 %) in Form von Projekten stattfinden wird. Zu beobachten ist dabei, dass sich Kundenprojekte aufgrund der fortschreitenden Internationalisierung als zunehmend größer, komplexer, dynamischer und damit kostenintensiver darstellen. Aber auch Projekte innerhalb von Unternehmen, die beispielsweise der Prozessverbesserung von Arbeitsabläufen dienen, bergen erhebliche Kosteneinsparpotenziale und sind damit ein entscheidender Erfolgsfaktor, um die Wettbewerbsfähigkeit des Unternehmens nachhaltig steigern zu können. Um dieser Problematik gerecht zu werden, ist ein professionelles Projektmanagement und -controlling erforderlich, das unter anderem auch die Kostensituation im Zuge einer umfassenden Projektkostenrechnung berücksichtigt. Aus diesem Zusammenhang stellt sich die Frage, wie die Kosten für ein Projekt so geplant werden können, dass eine spätere Analyse und Steuerung entsprechend der tatsächlich erbrachten Leistung ermöglicht wird. Doch wie können klassische Abweichungsanalysen konkret um eine wertorientierte Komponente ergänzt werden?


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Product Details
  • ISBN-13: 9783640461578
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 178 mm
  • ISBN-10: 3640461576
  • Publisher Date: 12 Nov 2009
  • Height: 254 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 68 gr


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