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Kundenorientiertes Target Costing und Zuliefererintegration fr komplexe Produkte

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834908827
Condition
New
Product Description

Target Costing untersttzt die Entwicklung marktgerechter und kostengnstiger Produkte und trgt zur langfristigen berlebensfhigkeit von Industrieunternehmungen bei. Bestehende Target-Costing-Anstze beschrnken sich jedoch weitgehend auf die Entwicklung einfacher Produkte mit wenigen Produktkomponenten. Claus Schulte-Henke untersucht, wie kundenorientiertes Target Costing fr smtliche Komponenten von komplexen Produkten umgesetzt und Zulieferer in den Target-Costing-Prozess integriert werden knnen. Er entwickelt anhand eines durchgngig veranschaulichten Praxisbeispiels aus der Automobilindustrie ein mehrstufiges Target-Costing-Konzept, das die Anwendung des kundenorientierten Target Costing fr Produkte beliebiger Komplexitt ermglicht. Abschlieend definiert der Autor drei Integrationstypen von Automobilzulieferern und zeigt mgliche Vorgehens- und Verhaltensweisen im Rahmen des Zulieferer integrierenden Target Costing fr den Automobilhersteller und seine einzelnen Zulieferertypen auf.

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