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Marktorientiertes Zielkostenmanagement fr Rundfunkanstalten

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Springer Nature
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9783824404568
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Product Description

Um die Aufmerksamkeit der Fernsehzuschauer zu gewinnen, werden immer hhere Aufwendungen notwendig. Daher lastet ein enormer Kostendruck auf den Marktteilnehmern. Thilo Kastrup untersucht, wie Rundfunkanstalten durch ein marktorientiertes Zielkostenmanagement (Target Costing) einen hheren Einfluss auf die Kostenstruktur von Fernsehprogrammen nehmen knnen. Basierend auf den Anforderungen der Nachfragergruppen sowie den Leistungen der Wettbewerber beschreibt er differenzierte Methoden der Zielkostenableitung und entwickelt das in einigen Rundfunkanstalten bereits teilimplementierte Leistungszentren-Konzept als organisatorischen Rahmen der Zielkostenrealisation. Der Autor zeigt Gestaltungsmglichkeiten eines aktiven Managements von Programmkosten und -zielen auf.

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