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Management von Gemeinkosten als zentraler Inhalt des Kostencontrollings

Management von Gemeinkosten als zentraler Inhalt des Kostencontrollings

          
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About the Book

Examensarbeit aus dem Jahr 2005 im Fachbereich BWL - Controlling, Note: 1,3, Hochschule für Technik, Wirtschaft und Gestaltung Konstanz, Veranstaltung: Internationale Rechnungslegung und Controlling, Sprache: Deutsch, Abstract: Die letzten Jahre wurden stark durch Internationalisierungs- und Globalisierungstendenzen sowie gesättigten Märkte geprägt. Kostenmanagement nimmt in einem solchen Geschäftsumfeld folglich fürs Überleben der Unternehmung eine immer bedeutendere Rolle ein. Gleichzeitig ist festzustellen, dass eine starke Veränderung in den Kostenstrukturen von Industrieunternehmen stattfindet. So läßt sich eine schrittweise Verschiebung des schwerpunktmäßigen Kostenanfalles von kostenträgerbezogenen Einzelkosten hin zu Gemeinkosten konstatieren. In vielen Branchen redet man bereits von einem 50 bis 80 prozentigen Anteil der Gemeinkosten an den Gesamtkosten. Dabei konzentriert sich dieser Gemeinkostenanstieg vornehmlich auf die nicht direkt der Leistungserstellung dienenden Unternehmensbereiche. Gleichzeitig wird dieser wachsende Gemeinkostenblock in vielen Unternehmungen weiterhin stark vereinfacht per Gemeinkostenzuschlagssatz auf diverse Kostenträger verteilt. Hierbei sind in machen Branchen bereits Gemeinkostenzuschläge von bis 300% entstanden. Ob der Ansteig der Gemeinkosten durch eine steigende Komplexität und dem damit verbundenen erhöhten Management- und Verwaltungsaufwand bedingt ist und/oder seinen Ursprung im Parkinsonschen Gesetz findet, demzufolge sich das ständige Wachsen von Angestelltenzahlen (= Personalgemeinkosten) unabhängig davon entwickelt, ob Arbeit tatsächlich zunimmt, abnimmt oder sogar völlig verschwindet, soll im Rahmen dieser Arbeit nicht genauer untersucht werden. Zu untersuchen ist jedoch, inwiefern es durch Gemeinkostenmanagement als Teilbereich des (Kosten-)Managements möglich ist, die Gemeinkosten einer Unternehmung gezielt zu analysieren, zu gestalten und zu lenken. Ansätze zum Gemeinkostenmanagement werden hierfür im Rahmen di


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Product Details
  • ISBN-13: 9783638653244
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3638653242
  • Publisher Date: 11 Jul 2007
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 86 gr


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