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Beitrag Zur Anwendung Mathematischer Methoden Für Eine Wirtschaftlichere Gestaltung Der Fertigung

Beitrag Zur Anwendung Mathematischer Methoden Für Eine Wirtschaftlichere Gestaltung Der Fertigung

          
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About the Book

1.1 Problemstellung und Aufgabenabgrenzung Die wesentliche und bestimmende Aufgabe eines Fertigungsbetriebes ist die Herstellung von Erzeugnissen. Der dabei auftretende wertmäßige Verzehr an Gütern und Dienstleistungen ergibt die Kosten des Betriebes. Aus dem Unter- schied zwischen dem normalerweise vom Markt bestimmten Preis und den Kosten der einzelnen Erzeugnisse resultiert der Gewinn oder der Verlust des Unter- nehmens. Aufgabe der Führung des Unternehmens ist es, den Betrieb so zu leiten, daß ein möglichst hoher Gewinn erzielt wird. Dabei werden hier unter Führung alle die Personen verstanden, deren selbständig gefaßte Entschlüsse einen wesentlichen Einfluß auf den Ablauf der Produktion haben. Es ist erforderlich, nun eine vereinfachte Kostenstruktur zu entwerfen, um fest- stellen zu können, welche Möglichkeiten der Führung zur Verwirklichung dieses Zieles gegeben sind. Die Kosten werden zweckmäßigerweise nach Führungs- und Herstellkosten unterteilt, denn diejenigen Kosten, die nicht direkt als Her- stellkosten aufgefaßt werden können, entstehen nur, um die Tätigkeit des Produzierens zu ermöglichen, zu unterhalten und zu leiten. Daher können sie als Führungskosten bezeichnet werden. Führungs- und- Herstellkosten bilden die Selbstkosten des Unternehmens. Das folgende Schema (Abb. 1) zeigt eine weitgehende Gliederung und bietet einen Überblick über mögliche Ansatzpunkte zur Verringerung der Kosten. Eine weitere Unterteilung der Kosten ist für den Zweck dieser Abhandlung nicht notwendig.


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Product Details
  • ISBN-13: 9783663030232
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 81
  • Series Title: Forschungsberichte Des Landes Nordrhein-Westfalen
  • Weight: 150 gr
  • ISBN-10: 3663030237
  • Publisher Date: 01 Jan 1964
  • Edition: 1964 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 170 mm


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Beitrag Zur Anwendung Mathematischer Methoden Für Eine Wirtschaftlichere Gestaltung Der Fertigung
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Beitrag Zur Anwendung Mathematischer Methoden Für Eine Wirtschaftlichere Gestaltung Der Fertigung

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