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Prozesskostenrechnung in SAP R/3

Prozesskostenrechnung in SAP R/3

          
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About the Book

Inhaltsangabe: Einleitung: In den letzten Jahren ist in den Industrieunternehmen ein überproportionales Wachstum der Gemeinkosten im Verhältnis zu den Einzelkosten zu beobachten. Bereits in den fünfziger Jahren wurde erkannt, dass die im Rahmen der Vollkos-tenrechnung verwendete Zuschlagskalkulation zur Verrechnung der Gemeinkosten zu ungenauen Produktkosten führen kann. In der Folgezeit gab es einige Publikationen, die sich mit diesem Problem befassten, und ein paar Entwicklungen in der Praxis. Mitte der achtziger Jahre kam es dann in den USA, ausgelöst durch einen Artikel von Miller / Vollmann, zur Entwicklung des activity based costing, welches die Fehler der traditionellen Kostenrechnung bei der Verrechnung der Gemeinkosten beseitigen soll. Bezugnehmend auf die amerikanischen Entwicklungen wurde Anfang der neunziger Jahre die Prozesskostenrechnung in Deutschland entwickelt. Bis heute wird die Methodik, der Nutzen und die Anwendbarkeit der Prozesskostenrechnung sehr kontrovers diskutiert. Die SAP AG wurde 1972 gegründet. Mit ihren Produkten ist das Unternehmen Weltmarktführer bei Software zur Abbildung unternehmensweiter und unterneh-mensübergreifender Prozesse. Mit einem Jahresumsatz von 5,1 Mrd. im Jahr 1999 und über 22000 Mitarbeitern ist die SAP AG einer der größten Softwareher-steller der Welt. Das Hauptprodukt des Unternehmens ist SAP R/3. Dieses ist seit 1992 auf dem Markt. Die erste Möglichkeit, eine Prozesskostenrechnung mit SAP abzubilden, wurde 1994 mit der Komponente Prozesskostenrechnung im Modul RK für SAP R/2 geschaffen. Aufgrund mangelnder Akzeptanz und unzureichender Integration in ein System war diese Komponente kein Erfolg. Beim Nachfolgemodul CO in SAP R/3 konnte man ab 1995 mit dem Release 3.0 die Prozesskostenrechnung als eine statistische Parallelrechnung umsetzen und ab 1997 (Release 4.0) sie auch in die operative Kosten- und Erfolgsrechnung integrieren. Inhaltsverzeichnis: Inhaltsverzeichnis: InhaltsverzeichnisII Abbildungsverzeichn


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Product Details
  • ISBN-13: 9783838647531
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 383864753X
  • Publisher Date: 25 Nov 2001
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Weight: 118 gr


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