Proze Kostenmanagement
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Target Costing Als Controllinginstrument
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Author : Michael Steuer
language : de
Publisher: GRIN Verlag
Release Date : 2006-05-11
Target Costing Als Controllinginstrument written by Michael Steuer and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-05-11 with Business & Economics categories.
Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule für Technik, Wirtschaft und Kultur Leipzig, Veranstaltung: Studienschwerpunkt - Rechnungswesen / ControllingStudienschwerpunkt - Rechnungswesen / Controlling, Sprache: Deutsch, Abstract: Infolge der wirtschaftlichen Entwicklung in den letzten Jahrzehnten stehen die Unternehmen heute einem vollkommen veränderten Wettbewerb gegenüber. Als Grund hierfür ist der im Rahmen der Globalisierung zunehmende Konkurrenzkampf und der damit verbundene steigende Kostendruck anzuführen. Zusätzlich nimmt der Kunde durch die Wandlung vom Verkäufer- hin zum Käufermarkt eine immer stärkere Rolle ein. Kosten, Qualität, Innovationsdenken und Zeit werden somit zu den wichtigsten Erfolgsfaktoren. Auch die Kostenrechnung muss sich dieser neuen Situation anpassen. Die traditionelle Kostenarten-, Kostenstellen- und Kostenträgerrechnung reicht dazu nicht mehr aus. Durch ihre Vergangenheitsorientierung kann sie erst dann angewendet werden, wenn die Produkte bereits konzipiert und die Fertigungsverfahren festgelegt sind. Ermittelt werden dann lediglich Kostenabweichungen. In den ersten 20 % der Produktentwicklung werden jedoch bereits 80 % der später anfallenden Kosten determiniert. Modernere Ansätze des Kostenmanagement versuchen diesem Anspruch gerecht zu werden. Sie ergänzen die traditionelle Kostenrechnung um Instrumente, die die kundenorientierte Kostengestaltung bereits in den frühen Phasen ermöglichen. Target Costing ist ein Element dieses beschriebenen Instrumentariums. Durch die vorliegende Arbeit soll schwerpunktmäßig die dabei zu berücksichtigende Vorgehensweise beleuchtet werden. Weiterhin zeigt sie auf, inwiefern eine Anwendung die gestellten Anforderungen erfüllen kann. Nach einer Begriffsdefinition und Aussagen zu den Grundlagen des Target Costing wird eine konkrete Handlungsanleitung zur Vorgehensweise dargelegt und durch ein zielführendes Beispiel unterstrichen. Der kritischen Würdigung folgt dann ein abschließendes Fazit.
Product Cost Controlling With Sap
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Author : John Jordan
language : en
Publisher: SAP PRESS
Release Date : 2008-11
Product Cost Controlling With Sap written by John Jordan and has been published by SAP PRESS this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-11 with Cost control categories.
If you are looking for a guide that shows you how to set up SAP ERP Financials Controlling for Product Costing and how it integrates with other components, this book is for you. This comprehensive resource is for anyone in finance, production planning, purchasing, or sales and distribution with an interest in the integrated areas of product costing. The author shows you how overhead costs flow from financial postings to cost centers, and then on to manufacturing orders. Readers also discover the ins and outs of the material ledger, transfer pricing, reporting, and learn how Product Cost Controlling allows management to manage product costs and make decisions about the optimal price at which to market products. In addition, you'll explore how to address common problem areas, including month-end processing, long run times, and message and variance analysis. This is the one resource you need to learn how Product Cost Controlling works in SAP ERP Financials.
Kostenmanagement
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Author : Anton Burger
language : de
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2014-10-08
Kostenmanagement written by Anton Burger and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-08 with Business & Economics categories.
Ziel dieses Buches ist es, dem Inhalt des Kostenmanagements zu verdeutlichen und vornehmlich Methoden des Kostenmanagements zu konkretisieren. Das Werk zeigt, daß die Instrumente des Kostenmangement nicht einseitig Kostensenkungen beabsichten, daß die Methoden operativ und /oder strategisch orientiert sind, daß die vielfältigen Gestaltungsobjekte unterschiedliche Instrumente des Kostenmanagements verlangen.
First Time Right Procurement
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Author : Oliver Münch
language : en
Publisher: Springer
Release Date : 2015-01-27
First Time Right Procurement written by Oliver Münch and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-27 with Business & Economics categories.
Based on more than 10 years of practical experience in the field of supply chain management, Oliver Münch indicates that in favor of sustainability within the supply chain the paradox purchasing savings can and should be substituted with the approach of the First-Time-Right Procurement. This dissertation subjects the monetary measurement of purchasing savings to a critical examination and questions whether it still applies. It indicates that monetary purchasing savings exert a negative impact on sustainable company success. In order to achieve a long-term sustainable success, it is proposed that the monetary measurement of purchasing savings can be replaced by measuring process times within the procurement organization.
Target Costing Und Conjoint Measurement
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Author : Dominik Seeburger
language : de
Publisher: GRIN Verlag
Release Date : 2012-06-28
Target Costing Und Conjoint Measurement written by Dominik Seeburger and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06-28 with Business & Economics categories.
Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Controlling, Note: 1.3, Hochschule Esslingen, Sprache: Deutsch, Abstract: In dieser Arbeit werden die Gedanken des Target Costing diskutiert und dessen Grundlagen erläutert. Dabei wird der Prozessablauf des Target Costing einprägsam an einem durchgängigen praktischen Beispiel dargestellt und die tragenden Methoden werden genau erklärt. Abschließend wird noch auf Vor- und Nachteile beim Target Costing eingegangen.
Kostenmanagement
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Author : Harald Hungenberg
language : de
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2015-02-06
Kostenmanagement written by Harald Hungenberg and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-06 with Business & Economics categories.
Kostenmanagement - verstanden als Summe aller Maßnahmen zur gezielten Beeinflussung der Kostensituation von Unternehmen - ist in der heutigen Zeit eine der zentralen Führungsaufgaben. Inhalt dieser Einführung sind die modernen Ansätze und Methoden eines zeitgemäßen Kostenmanagements in Unternehmen, die hohe praktische Relevanz besitzen. Daneben werden aber auch die Grundlagen der traditionellen Kostenrechnung behandelt, ohne deren Kenntnis keine Kostenbeeinflussung möglich ist. Beide Teilaspekte werden in diesem Buch grafisch aufbereitet und in Schaubildform präsentiert. So wird es dem Lernenden erleichtert, die wesentlichen Aussagen des Themengebiets zu verstehen und die Zusammenhänge zwischen einzelnen Teilgebieten zu erkennen.
Costing And Pricing In The Digital Age
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Author : Herbert Snyder
language : en
Publisher: Facet Publishing
Release Date : 1997
Costing And Pricing In The Digital Age written by Herbert Snyder and has been published by Facet Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Business & Economics categories.
The take-up of electronic information services has been retarded as much by the novel aspects of the pricing and accounting of resources they represent as by fear of technology or tight budgets. Library provision poses special problems as it must accommodate a mixed economy: commitment to good public services and cost-driven financial planning.
Handbook Of Cost Management
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Author : Roman L. Weil
language : en
Publisher: John Wiley & Sons
Release Date : 2005-05-31
Handbook Of Cost Management written by Roman L. Weil 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 2005-05-31 with Business & Economics categories.
Handbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.
Fit For Growth
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Author : Vinay Couto
language : en
Publisher: John Wiley & Sons
Release Date : 2017-01-10
Fit For Growth written by Vinay Couto 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 2017-01-10 with Business & Economics categories.
A practical approach to business transformation Fit for Growth* is a unique approach to business transformation that explicitly connects growth strategy with cost management and organization restructuring. Drawing on 70-plus years of strategy consulting experience and in-depth research, the experts at PwC’s Strategy& lay out a winning framework that helps CEOs and senior executives transform their organizations for sustainable, profitable growth. This approach gives structure to strategy while promoting lasting change. Examples from Strategy&’s hundreds of clients illustrate successful transformation on the ground, and illuminate how senior and middle managers are able to take ownership and even thrive during difficult periods of transition. Throughout the Fit for Growth process, the focus is on maintaining consistent high-value performance while enabling fundamental change. Strategy& has helped major clients around the globe achieve significant and sustained results with its research-backed approach to restructuring and cost reduction. This book provides practical guidance for leveraging that expertise to make the choices that allow companies to: Achieve growth while reducing costs Manage transformation and transition productively Create lasting competitive advantage Deliver reliable, high-value performance Sustainable success is founded on efficiency and high performance. Companies are always looking to do more with less, but their efforts often work against them in the long run. Total business transformation requires total buy-in, and it entails a series of decisions that must not be made lightly. The Fit for Growth approach provides a clear strategy and practical framework for growth-oriented change, with expert guidance on getting it right. *Fit for Growth is a registered service mark of PwC Strategy& Inc. in the United States
Kostenmanagement
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Author : Wolfgang Becker
language : de
Publisher:
Release Date : 2007
Kostenmanagement written by Wolfgang Becker and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.