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Die Nutzung von Kostenrechnungsinformationen im Marketing

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Springer Nature
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GTIN
9783824472000
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Kostenrechnungsinformationen haben in der Unternehmenspraxis erheblich an Bedeutung gewonnen. Verantwortlich hierfr ist ein kontinuierlicher Anstieg des Kosten- und Produktivittsdrucks insbesondere im Marketing-Bereich. Die erfolgreiche Bewltigung dieser Entwicklung setzt eine intensive Zusammenarbeit zwischen Marketing und Kostenrechnung sowie die konsequente Nutzung von Kostenrechnungsinformationen durch Verantwortliche im Marketing voraus. Auf Basis einer Befragung von mehr als zweihundert Marketing- und Kostenrechnungs-Managern in deutschen Industrieunternehmen untersucht Jan Thido Karlshaus den Stand der Nutzung von Kostenrechnungsinformationen im Marketing und analysiert die damit einhergehenden Einflussfaktoren und Erfolgsauswirkungen. Der Autor weist empirisch nach, dass die Nutzung von Kostenrechnungsinformationen im Marketing-Bereich von situativen Faktoren abhngt und den Unternehmenserfolg nachhaltig beeinflusst.

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