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Unternehmungsbezogene Kernkostenanalyse

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Brand
Springer Nature
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N/A
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0
GTIN
9783835000988
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New
Product Description

Das Senken von Kosten zhlt zu den wichtigsten Aufgaben des Top-Managements. Um hierbei erfolgreich zu sein, mssen vor allem zwei Fragen beantwortet werden: Wie kann die tatschliche Kostenuntergrenze identifiziert werden? Auf welchem Weg lsst sich diese Kostenuntergrenze erreichen? Alexander Weiss stellt ein Verfahren vor, das speziell Einproduktunternehmungen mit mehreren Standorten dabei untersttzt, eine kostenoptimale Produktionsweise fr die Gesamtunternehmung zu finden. Durch den Fokus auf die Analyse der Kostenbestimmungsfaktoren wird die sachlich bestehende Kostenuntergrenze ermittelt. Gleichzeitig wird die Umsetzung untersttzt, die sich im Wesentlichen am Erreichen der ermittelten Maximal- bzw. Minimalausprgungen der Kostenbestimmungsfaktoren orientieren kann. Die bekannten Kostenmanagementverfahren werden keineswegs ersetzt, sondern durch die unternehmungsbezogene Kernkostenanalyse sinnvoll ergnzt.

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