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Prozess- und Zielkostenrechnung als Instrumente des Prozessmanagements

Prozess- und Zielkostenrechnung als Instrumente des Prozessmanagements

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Controlling, Note: 1,0, Hamburger Fern-Hochschule, Veranstaltung: Betriebliches Finanzmanagement, Sprache: Deutsch, Abstract: Die heutigen Wirtschaftssysteme und in ihnen agierenden Unternehmen stehen vor einer Vielzahl - teilweise scheinbar unlösbaren - Aufgaben. In einem immer dynamischeren und globaleren Wettbewerb voller kontinuierlicher Veränderungen müssen sie gleich ein ganzes Bündel von Herausforderungen lösen, um dauerhaft bestehen zu können. So führen beispielsweise immer kürzere Produktlebenszyklen, eine immer größere Austauschbarkeit vieler Produkte und die zunehmende Individualisierung des Verbraucherverhaltens zu immer komplexeren und komplizierteren wirtschaftlichen Situationen. In den vergangenen Jahren charakterisierte sich die deutsche Marktsituation zur "Geiz-ist-geil"-Mentalität der Verbraucher, die so auch gerne in den Medien publizierte wurde. Die Verbraucher hatten entweder nur Schnäppchen im Sinn oder erwarteten mit großer Selbstverständlichkeit höchste Qualität von Produkten und Dienstleistungen. Ansatzpunkte für diese Verbraucherforderungen können unter anderem Preissenkungen bzw. Qualitätsstandards sein. Im ersten Augenblick erscheint die Preispolitik im Sinne von Preisreduktion plausibel, ist jedoch nur als kurzfristiges Instrument zu sehen. Irgendwann ist der Preistiefstand erreicht und kann nicht mehr unterboten werden. Ein weiterer Grund gegen die Preisreduktion sind die fallenden Gewinnmargen. Sinken diese gegen Null, ist die Existenz des Unternehmens gefährdet. Deshalb erscheint die Marktetablierung durch die dauerhafte Gewährleistung höchster Qualität bei Produkten und Dienstleistungen sinnvoller. Die Erreichung dieses Zieles setzt voraus, dass die der Erstellung von Produkten und Dienstleistungen zugrunde liegenden Prozesse und Abläufe optimal sind.


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Product Details
  • ISBN-13: 9783640245635
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 159 gr
  • ISBN-10: 3640245636
  • Publisher Date: 21 Jan 2009
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Sub Title: Dargestellt am Beispiel von Artikelrücksendungen
  • Width: 148 mm


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Prozess- und Zielkostenrechnung als Instrumente des Prozessmanagements
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