Home > Business & Economics > Business & management > Management & management techniques > Zielkostenmanagement in der Sozialwirtschaft: Die Übertragung des Target Costing Ansatzes in sozialwirtschaftliche Arbeitsfelder
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Zielkostenmanagement in der Sozialwirtschaft: Die Übertragung des Target Costing Ansatzes in sozialwirtschaftliche Arbeitsfelder

Zielkostenmanagement in der Sozialwirtschaft: Die Übertragung des Target Costing Ansatzes in sozialwirtschaftliche Arbeitsfelder

          
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About the Book

Zielkostenmanagement (Target Costing) ist eines der neueren Kostenmanagementsysteme. Die Grundidee fußt darauf, dass eine Kostenkorrektur bei marktreifen Produkten kaum noch sinnvoll möglich ist, da durch die Produktentwicklung wesentliche Kosten schon festgelegt sind. Insofern versucht die Zielkostenrechnung sowohl den möglichen Kundennutzen eines Produktes wie auch den marktakzeptablen Preis im Vorhinein zu eruieren. Vom festgelegten Preis her werden dann retrograd die Produktionsprozesse so organisiert, dass der Zielpreis erreicht (oder unterschritten) werden kann. Gerade in der Sozialwirtschaft finden wir nun einen Markt vor, der in Teilen sehr stark reguliert ist. Zwar sollen auch hier marktwirtschaftliche Mechanismen eine zunehmend stärkere Rolle spielen, doch steht in der Regel einer Vielzahl von Anbietern ein Oligopol oder gar Monopol auf der Nachfrageseite gegenüber. In manchen Segmenten dieses Marktes ist die Regulierung so stark, dass Preis und Leistungsanforderung einseitig von staatlicher Seite festgesetzt werden. Da der Marktpreis von daher nur begrenzt durch den Anbieter beeinflusst werden kann, bietet sich die Idee des Target Costing als umfassendes Steuerungsinstrument an. Die Frage lautet dann, wie die eigenen Prozesse organisiert sein müssen, damit der festgesetzte Preis (einschließlich eines Gewinns) für den Anbieter auskömmlich ist. Dieses Buch liefert konkrete Antworten auf die Frage, inwieweit die Ideen des Target Costing für die Sozialwirtschaft hilfreich und übertragbar sind.
About the Author: Axel Pulm wurde 1963 in Stolberg (Rhld) geboren. Er studierte Katholische Theologie und Betriebswirtschaft und arbeitete in verschiedenen Feldern Sozialer Arbeit. Berufsbegleitend qualifizierte er sich zum Sozialmanager und Organisationsberater. Seit 1993 ist er in geschäftsführender Funktion in der Kinder- und Jugendhilfe sowie in der Behindertenhilfe tätig. Seine betriebswirtschaftlichen Arbeitsschwerpunkte als Geschäftsführer sind Controlling und Unternehmensentwicklung.


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Product Details
  • ISBN-13: 9783958509511
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 118 gr
  • ISBN-10: 3958509517
  • Publisher Date: 03 Feb 2015
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Sub Title: Die Übertragung des Target Costing Ansatzes in sozialwirtschaftliche Arbeitsfelder
  • Width: 148 mm


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Zielkostenmanagement in der Sozialwirtschaft: Die Übertragung des Target Costing Ansatzes in sozialwirtschaftliche Arbeitsfelder
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Zielkostenmanagement in der Sozialwirtschaft: Die Übertragung des Target Costing Ansatzes in sozialwirtschaftliche Arbeitsfelder
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