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Kostenrechnung und Produktionsplanung und -steuerung
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In vielen Betrieben gibt es Systeme der Produktionsplanung und -steuerung (PPS) sowie Systeme der Kosten- und Leistungsrechnung (KLR). Whrend in Forschung und Lehre Anstze zur Verbesserung der Effizienz dieser Subsysteme der Informationsversorgung vorliegen, steht die Integration der fertigungsnahen betrieblichen Rechenkreise eher im Hintergrund. Michael Dannhauser entwickelt einen Ansatz zur Integration von PPS- und KLR-Systemen. Er zeigt, dass mit Hilfe dieses Ansatzes Erfolgskonsequenzen von Entscheidungen im PPS- und KLR-System optimal abgebildet werden knnen und dass die Entscheidungsqualitt durch die Relativierung der Konzentration auf Effizienzgesichtspunkte zugunsten der Bercksichtigung der Erfolgsziele erheblich verbessert werden kann.
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