Kosten Und Performance Management
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Kosten Und Performance Management
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Author : Michael Zell
language : de
Publisher: Springer-Verlag
Release Date : 2008-08-28
Kosten Und Performance Management written by Michael Zell and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-08-28 with Business & Economics categories.
Jedes Unternehmen muss sich laufend mit Fragestellungen beschäftigen, wie Kosten reduziert, Risiken vermindert und die Leistung sowie der Wert des Unternehmens nachhaltig gesteigert werden können. Einen wichtigen Beitrag zur Erreichung dieser Ziele leistet das Controlling. Die Grundlagen und Instrumente des Kosten- und Performance Managements als wesentlicher Bestandteil des Controllings werden von Michael Zell in kompakter, anwendungsorientierter Form dargestellt. Eine ausführliche, durchgängige Fallstudie veranschaulicht jeweils die vorangehenden allgemeinen Wissensinhalte und stellt den Bezug zwischen den Themengebieten her. „Kosten- und Performance Management“ wendet sich an Studierende und Dozenten der Betriebswirtschaftslehre an Fachhochschulen und Universitäten, insbesondere mit den Schwerpunkten Controlling und Unternehmensführung. Auch Führungskräfte und Mitarbeiter aus dem Controllingbereich erhalten wertvolle Hinweise für ihre Tätigkeit. Professor Dr. Michael Zell lehrt Controlling und EDV im Rechnungswesen an der Hochschule für Technik und Wirtschaft des Saarlandes.
Kosten Und Performance Management
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Author : Michael Zell
language : de
Publisher: Springer-Verlag
Release Date : 2008-12-16
Kosten Und Performance Management written by Michael Zell and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-12-16 with Business & Economics categories.
Jedes Unternehmen muss sich laufend mit Fragestellungen beschäftigen, wie Kosten reduziert, Risiken vermindert und die Leistung sowie der Wert des Unternehmens nachhaltig gesteigert werden können. Einen wichtigen Beitrag zur Erreichung dieser Ziele leistet das Controlling. Die Grundlagen und Instrumente des Kosten- und Performance Managements als wesentlicher Bestandteil des Controllings werden von Michael Zell in kompakter, anwendungsorientierter Form dargestellt. Eine ausführliche, durchgängige Fallstudie veranschaulicht jeweils die vorangehenden allgemeinen Wissensinhalte und stellt den Bezug zwischen den Themengebieten her.
Performance Management In Retail And The Consumer Goods Industry
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Author : Michael Buttkus
language : en
Publisher: Springer
Release Date : 2019-06-21
Performance Management In Retail And The Consumer Goods Industry written by Michael Buttkus and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-21 with Business & Economics categories.
This book offers essential insights into various management concepts for retail and consumer packaged goods companies. Addressing a range of topics in the field of performance management, it presents concepts for management control, management reporting, planning & forecasting, as well as digitization-related aspects. The contributing authors share valuable lessons learned from real-world consulting projects and present innovative approaches to successful and effective management control at retail and consumer packaged goods companies.
Value Based Performance Measures
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Author : Nils Eikelmann
language : en
Publisher: Springer Nature
Release Date : 2020-08-19
Value Based Performance Measures written by Nils Eikelmann and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-19 with Business & Economics categories.
Nils Eikelmann describes the framework conditions for the application of value-based performance measures and critically analyses selected ones. The disclosure of value-based performance indicators is important in order to demonstrate the successful management of a company and to satisfy the increasing information needs of investors. However, companies adapt the developed theoretical concepts of value-based performance measures to their practical needs and thus investors are no longer able to compare the performance of companies. In addition, there is a variety of different metrics from which companies can choose. The empirical study aims to reduce existing research gaps and is divided into three parts: the analysis of annual reports of selected European companies, the calculation of a standardised value-based performance measure and a value relevance study in the form of an association study.
Management Accounting And Control
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Author : Michel Charifzadeh
language : en
Publisher: John Wiley & Sons
Release Date : 2017-10-30
Management Accounting And Control written by Michel Charifzadeh and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-30 with Business & Economics categories.
Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.
Advances In Production Management Systems Innovative Production Management Towards Sustainable Growth
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Author : Shigeki Umeda
language : en
Publisher: Springer
Release Date : 2015-08-17
Advances In Production Management Systems Innovative Production Management Towards Sustainable Growth written by Shigeki Umeda and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-17 with Computers categories.
The two volumes IFIP AICT 459 and 460 constitute the refereed proceedings of the International IFIP WG 5.7 Conference on Advances in Production Management Systems, APMS 2015, held in Tokyo, Japan, in September 2015. The 163 revised full papers were carefully reviewed and selected from 185 submissions. They are organized in the following topical sections: collaborative networks; globalization and production management; knowledge based production management; project management, engineering management, and quality management; sustainability and production management; co-creating sustainable business processes and ecosystems; open cloud computing architecture for smart manufacturing and cyber physical production systems; the practitioner's view on "innovative production management towards sustainable growth"; the role of additive manufacturing in value chain reconfiguration and sustainability; operations management in engineer-to-order manufacturing; lean production; sustainable system design for green products; cloud-based manufacturing; ontology-aided production - towards open and knowledge-driven planning and control; product-service lifecycle management: knowledge-driven innovation and social implications; and service engineering.
Corporate Performance Management
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Author : August-Wilhelm Scheer
language : de
Publisher: Springer-Verlag
Release Date : 2006-01-16
Corporate Performance Management written by August-Wilhelm Scheer and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-16 with Business & Economics categories.
Corporate Performance Management (CPM) ist ein grundlegender Ansatz, der die Verbindung zwischen Unternehmensperformance und Prozessoptimierung untersucht. Dazu werden Methoden, Prozesse, Metriken und Werkzeuge zur Verfügung gestellt. Wie Corporate Performance Management in der Praxis erfolgreich eingeführt werden kann, zeigen Projektberichte u.a. von E.ON, British Telecom, Credit Suisse und Vodafone. Der Schwerpunkt der Beiträge liegt dabei auf dem Einsatz der ARIS Controlling Platform der IDS Scheer, die es ermöglicht, die realen und "gelebten" Geschäftsprozesse in Branchen wie z.B. Chemie, Telekommunikation, Energiewirtschaft, Logistik, Banken und Versicherungen automatisch zu visualisieren, mittels Kennzahlen zu bewerten und zu analysieren. Die vorgestellten Methoden und Werkzeuge gewährleisten ein kontinuierliches und automatisiertes Monitoring der Unternehmensleistung und ermöglichen es, durch unternehmensinternes und -externes Benchmarking, Business Process Excellence als zentrales Leitmotiv dauerhaft im Unternehmen zu etablieren.
Controlling Concept The Cornerstone Of Performance Management
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Author : Horvath & Partners Management Consultants
language : en
Publisher: World Scientific
Release Date : 2020-08-24
Controlling Concept The Cornerstone Of Performance Management written by Horvath & Partners Management Consultants and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-24 with Business & Economics categories.
The Controlling Concept: Cornerstone of Performance Management is a guide to controlling, and how to adopt controlling effectively in business practice.This book describes, by means of the 'House of Controlling', how you can effectively implement controlling in your business practice. For instance, it clarifies the following questions:Chapters are supplemented by organisational checklists and business practice examples, drawn from Horváth & Partners' many years of experience developing and implementing controlling concepts at home and abroad.
Management And Cost Accounting
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Author : Andreas Taschner
language : en
Publisher: John Wiley & Sons
Release Date : 2020-09-01
Management And Cost Accounting written by Andreas Taschner and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-01 with Business & Economics categories.
Management and cost accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting. Management Accounting is becoming increasingly international. "Management and Cost Accounting" is a new English language textbook covering concepts and instruments of cost and management accounting at an introductory level (Bachelor, but also suited for MBA courses due to strong focus on practical applications and cases). This textbook covers all topics that are relevant in management accounting in business organizations and that are typically covered in German and Central European Bachelor classes on cost accounting and management accounting. After an introduction to the topic, including major differences between the German approach and the purely Anglo-Saxon approach of management accounting, the book describes different cost terms and concepts applied in German cost accounting, The book is much more specific here compared to US-American standard textbooks. Based on different cost concepts, the topic of cost behavior is discussed, including the determination of cost functions. The heart of the book guides the reader through the general structure of a fully developed cost accounting system following the German and Central European standard: It starts with cost type accounting, moves on to cost center accounting and finally deals with cost unit accounting, assigning cost to goods and services offered in the market. The remaining parts of the book deal with decision making and how management and cost accounting data can support managers in this task. A comparison of absorption costing and variable costing introduces the reader to management decisions such as product portfolio and outsourcing decisions. Additionally, cost-volume-profit analysis (break-even-analysis) is covered. The book closes with a comprehensive treatment of cost planning and variance analysis.
Global Strategy In The Service Industries
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Author : Mario Glowik
language : en
Publisher: Taylor & Francis
Release Date : 2017-04-28
Global Strategy In The Service Industries written by Mario Glowik and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-28 with Business & Economics categories.
Global service-based firms are often 'born global,' and these organizations have developed integrated global strategies based on industry relationships, in order to thrive in new environments. Focusing on these global strategies, this textbook explores the workings of modern service businesses, presenting theoretical management concepts alongside illustrative examples. Original case studies from a range of global sectors, including Starbucks and Facebook, as well as broader studies, such as healthcare in Japan, provide practical insights into the art of thriving as a global business. Written by a leading expert in the field, this multidisciplinary text is a vital read for all scholars and students wishing to view strategic relationships from the focal point of service industries.