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Logistikkostenrechnung

Logistikkostenrechnung


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About the Book

Teil 1: Grundlagen.- Logistik als Objekt der Kostenrechnung.- Kostenrechnungssysteme als konzeptionelle Basis einer Logistikkostenrechnung.- Gestaltung einer Logistikkostenrechnung für unterschiedliche Ausprägungen der Logistik.- Teil 2: Entwicklungsstand der Logistikkosten-, -leistungs- und -erlösrechnung.- Konzeptioneller Entwicklungsstand der Logistikkosten-, -leistungs- und -erlösrechnung.- Empirischer Entwicklungsstand der Logistikkosten-, -leistungs- und -erlösrechnung.- Fazit.- Teil 3: Abgrenzung von Logistikleistungen, -kosten und -erlösen.- Abgrenzung der Leistungen der Logistik.- Abgrenzung der Kosten der Logistik.- Abgrenzung der Erlöse der Logistik.- Fazit.- Teil 4: Gestaltung einer Logistikkosten- und Leistungsrechnung für Material- und Warenflussprozesse.- Erfassung der Logistikkosten in der Kostenartenrechnung.- Erfassung der Logistikkosten in der Kostenstellenrechnung.- Verrechnung der Logistikkosten in der Kostenträgerrechnung.- Unternehmensbeispiel Henkel Adhesive Technologies.- Implementierungsfragen.- Teil 5: Erweiterung der laufenden Informationsbereitstellung für die anderen Entwicklungsstufen der Logistik.- Informationsbereitstellung für die koordinationsbezogene Entwicklungsstufe der Logistik.- Informationsbereitstellung für die flussbezogene Entwicklungsstufe der Logistik.- Informationsbereitstellung für die Ausprägung der Logistik als Supply Chain Management.- Fazit.


About the Author:

Prof. Dr. Dr. h.c. Jürgen Weber ist seit 1986 an der WHU - Otto Beisheim School of Management, Vallendar tätig. Er ist aktuell Inhaber des Lehrstuhls für Controlling und Unternehmenssteuerung sowie Direktor des Instituts für Management und Controlling. Daneben nimmt er den Vorsitz im Kuratorium des Internationalen Controllervereins (ICV) wahr, ist Mitglied des Wissenschaftlichen Beirats der Bundesvereinigung Logistik (BVL) und Vorsitzender des Wissenschaftlichen Beirats der CTcon GmbH.


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Product Details
  • ISBN-13: 9783642251726
  • Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 376
  • Series Title: German
  • Sub Title: Kosten-, Leistungs- Und Erlösinformationen Zur Erfolgsorientierten Steuerung Der Logistik
  • Width: 156 mm
  • ISBN-10: 3642251722
  • Publisher Date: 05 May 2012
  • Edition: 0003-3. Aufl. 2012
  • Language: German
  • Returnable: Y
  • Spine Width: 21 mm
  • Weight: 598 gr


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