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Bestimmung von Funktionskosten

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783824481866
Condition
New
Product Description

Fr die kostenorientierte Entwicklung technischer Produkte sind Funktionskosten ein wichtiges Hilfsmittel. Zahlreiche Verfahren, z.B. die Wertanalyse und das Target Costing, greifen bei der Entwicklung erfolgreicher Produkte auf Funktionskosten zurck. Haiko Schlink untersucht, wie der bewertete Verbrauch von Produktionsfaktoren, der vom Produkt im Laufe des Lebenszyklus verursacht wurde, den einzelnen Produktfunktionen zugerechnet werden kann. Dazu entwickelt er eine allgemein gltige Methodik zur Bestimmung der Funktionskosten, die aus sechs chronologisch zu durchlaufenden Hauptphasen besteht. Die rechentechnische Untersttzung durch ein vom Autor entwickeltes Software-Tool trgt wesentlich zur Zuverlssigkeit der Berechnungen und zur Reduzierung des Aufwandes bei.

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