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Materialflußkosten Im Betrieb

Materialflußkosten Im Betrieb


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About the Book

Im Jahre 1954 erschien in der Zeitschrift für Betriebswirtschaft im Betriebswirtschaftlichen Verlag Dr. Th. Gabler, Wiesbaden, ein Auf- satz "Die betriebswirtschaftliche Erfassung der Transportkosten ", eine Methodenskizze von Ellersiek und Dr. Leimeister. Auf vielfachen Wunsch der Leser wurde davon zunächst ein Sonderdruck heraus- gebracht. Der Widerhall war überraschend groß, so daß schon nach kurzer Zeit der Wunsch nach einer Neuauflage des Sonderdruckes laut wurde. In der Zwischenzeit waren immer mehr Unternehmungen auf die Wichtigkeit der Transportkosten aufmerksam geworden, insbesondere wurde erkannt, daß diese Kosten eine der wesentlichen Rationalisie- rungsreserven der Betriebe darstellen. Um die Größe dieser Reserven zu erkennen, muß man natürlich die Kosten kennen. Um diese zu er- kennen, muß man sie erfassen. Das bisherige System der Kosten- erfassung gibt aber keinen klaren überblick. Die vorliegende Schrift soll, in Erweiterung des oben angeführten Aufsatzes, diese Kostenerfassung - und zwar nicht nur die des Transportes, sondern des gesamten Materialflusses (Transport und Lagerung) - aufzeigen, um dem Wunsche der Unternehmungen ge- recht zu werden. Durch weitgehende Auflockerung, Einschaltung von erklärenden Bildzeichen, Symbolen, Zeichnungen und Formularen wird der praxisnahe Charakter unterstrichen. Die Schrift wendet sich an den Kaufmann und an den Ingenieur. Sie will für die Betriebe eine Hilfe sein, um die Rationalisierungsreserve, die in den Materialflußkosten liegt, ausschöpfen zu helfen. Sie ermöglicht die Erfassung der Kosten des "Ist-Zustandes". Aus diesen muß der "Soll-Zustand" entwickelt werden. Hierbei ist die Hilfe von Fachleuten erforderlich, auf die man, sei es in beratender Form oder als fest angestellte Materialflußingenieure, nicht verzichten sollte.


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Product Details
  • ISBN-13: 9783663031550
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Sub Title: Erfassung Der Transport- Und Lagerungskosten
  • Width: 148 mm
  • ISBN-10: 3663031551
  • Publisher Date: 01 Jan 1958
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 141 gr


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