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Strategisches Kostenmanagement

Strategisches Kostenmanagement

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783409122665
Condition
New
Product Description

Vernderte Rahmenbedingungen haben in der Kostenstruktur von Unternehmen eine Verschiebung hin zu fixen Gemeinkosten bewirkt. Daher gewinnt das strategische Kostenmanagement gegenber der traditionellen Kostenrechnung zunehmend an Bedeutung. Um die Kostenstruktur, das Kostenniveau und den Kostenverlauf zu beeinflussen, sind wirkungsvolle Instrumente erforderlich. Beate Kremin-Buch stellt mit dem Fixkostenmanagement, der Prozekostenrechnung, dem Target Costing, dem Product Lifecycle Costing sowie dem Cost Benchmarking die Kerninstrumente des strategischen Kostenmanagement klar und verstndlich dar. Besonderen Wert legt die Autorin darauf, die Instrumente nicht nur isoliert darzustellen, sondern auch deren Beziehung zueinander zu verdeutlichen. Zahlreiche Fallstudien erleichtern das Verstndnis.

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