Target Costing: Zielkostenmanagement: Stand und Entwicklungstendenzen (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Die traditionelle Kostenrechnung läßt sich als primär reaktiv charakterisieren, geht sie doch von vorgegebenen und damit festen betrieblichen Strukturen aus und stellt einen Ansatz dar, die Kosten innerhalb dieses Gefüges zu analysieren und zu optimieren.

Der Gedanke des Kostenmanagements geht darüber hinaus. Ausgehend von der empirisch belegbaren Erkenntnis, daß die Kosten in den frühen Phasen des Produktlebenszyklus weitestgehend festgelegt werden und die Möglichkeit, sie zu beeinflussen, in den nachgelagerten Phasen, wenn sie dann konkret anfallen, zurückgeht, rückt die proaktive Gestaltbarkeit der Kosten und Kostenverläufe ins Zentrum des Denkens und Handelns.

Das Buch zeigt die wirtschaftlichen Hintergründe auf, die zu einem Umdenken in der Unternehmenssteuerung und der Kostenrechnung, als einem Instrument der Unternehmenssteuerung zwingen und stellt das Modell des Zielkostenmanagements in seinen Strukturen und Abläufen unterstützt durch mehr als 50 Infografiken dar.

Target Costing: Zielkostenmanagement: Stand und Entwicklungstendenzen (German Edition) by Andreas Dollmayer

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