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Stand und Entwicklungstendenzen unternehmensbezogener Zielkostenmanagementsysteme unter besonderer Berücksichtigung des Target Costing

Stand und Entwicklungstendenzen unternehmensbezogener Zielkostenmanagementsysteme unter besonderer Berücksichtigung des Target Costing


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About the Book

Inhaltsangabe: Zusammenfassung: In den letzten Jahren ist der Begriff Kostenmanagement verstärkt in den Fokus betriebswirtschaftlichen Denkens gerückt. Die Zielsetzung traditioneller Kostenrechnungssysteme ist primär die Ermittlung der angefallen Kosten, also der Ist - Kosten. Über einen Vergleich der Ist - Kosten mit den prognostizierten Plankosten sollen die Kosten mittels Abweichungsanalysen kontrolliert werden. Der Produktbezug als weitere Zieldeterminante wird über eine möglichst verursachungsgerechte Verteilung der Gemeinkosten auf die Produkte hergestellt. Die traditionelle Kostenrechnung läßt sich demnach als primär reaktiv charakterisieren, geht sie doch von vorgegebenen und damit festen betrieblichen Strukturen aus und stellt einen Ansatz dar, die Kosten innerhalb dieses Gefüges zu analysieren und zu optimieren. Der Gedanke des Kostenmanagements geht darüber hinaus. Ausgehend von der empirisch belegbaren Erkenntnis, daß die Kosten in den frühen Phasen des Produktlebenszyklus weitestgehend festgelegt werden und die Möglichkeit, sie zu beeinflussen, in den nachgelagerten Phasen, wenn sie dann konkret anfallen, zurückgeht, rückt die proaktive Gestaltbarkeit der Kosten und Kostenverläufe ins Zentrum des Denkens und Handelns. Die vorliegende Arbeit stellt einen Versuch dar, die wirtschaftlichen Hintergründe aufzuzeigen, die zu einem Umdenken in der Unternehmenssteuerung und der Kostenrechnung, als einem Instrument der Unternehmenssteuerung zwingen und das Modell des Zielkostenmanagements in seinen Strukturen und Abläufen darzustellen. Über diese theoretische Analyse hinaus, soll ein vom Verfasser an verschiedene deutsche Unternehmen versandter Fragebogen Aufschluß über den derzeitigen Verwendungs- und Verbreitungsgrad des Zielkostenmanagements liefern. Inhaltsverzeichnis: Inhaltsverzeichnis: Abbildungsverzeichnis 1.Einleitung1 1.1Neue Herausforderungen an die Unternehmenssteuerung2 1.2Von der Kostenrechnung zum Kostenmanagement3 2.Management der Kost


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Product Details
  • ISBN-13: 9783838610443
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 383861044X
  • Publisher Date: 06 Aug 1998
  • Height: 210 mm
  • No of Pages: 150
  • Series Title: German
  • Weight: 254 gr


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Stand und Entwicklungstendenzen unternehmensbezogener Zielkostenmanagementsysteme unter besonderer Berücksichtigung des Target Costing
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