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Integrative Prozekostenrechnung

Integrative Prozekostenrechnung

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783824466399
Condition
New
Product Description

Der steigende Wettbewerbsdruck auf vielen Business-to-Business-Mrkten veranlat Unternehmen, ihre Leistungen individuell den Anforderungen der Kunden anzupassen. Ein solches "Customizing" ist jedoch mit erheblichen Kosten verbunden, so da hufig ausufernde Sortimente und wachsende Gemeinkosten - insbesondere Komplexittskosten - entstehen, die in manchen Unternehmen bis zu 40% der Gesamtkosten erreichen. Jrg Schweikart entwickelt ein Instrumentarium zur Analyse von Leistungsergebnissen und -prozessen des Gemeinkostenbereichs unter Bercksichtigung der spezifischen Umfeld- und Kundenanforderungen. Der Autor erarbeitet einen Analyseansatz, die sog. Business Process Analysis, die als Schnittstelle zwischen Marktforschung und interner Gemeinkostenverrechnung/-bewertung fungiert und die Grundlage fr ein umfassendes Effizienzmanagement von Leistungen bzw. Prozessen im industriellen Business-to-Business-Bereich liefern soll.

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