Moderne Kostenkalkulation: Target Costing. Marktorientiertes Zielkostenmanagement (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule Stralsund, 32 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Herkömmliche, klassische Kostenrechnungssysteme konzentrieren sich hauptsächlich auf die Herstellung bzw. Produktion eines Produktes im Hinblick auf den Marktzyklus (Einführung, Wachstum, Reife und Degeneration). Dabei ist die traditionelle Kostenrechnung ein Instrument der Preiskalkulation, d.h. es werden Preise auf Vollkostenbasis und Preisuntergrenzen kalkuliert. Im Gegensatz dazu erweitern die modernen Kostenrechnungssysteme das Blickfeld auf den sich stetig verändernden Markt. Durch globalisierte Märkte und die Intensivierung des Wettbewerbs ist diese Sichtweise unerlässlich geworden. Durch das dynamische Wettbewerbsumfeld ist es für jedes Unternehmen relevant, dass die Rahmenbedingungen und die Einflussfaktoren in der Kostenkalkulation berücksichtigt werden. Ein Unternehmen ist heute erfolgreich, wenn es dem Wettbewerb am Markt dauerhaft standhalten kann.

Moderne Kostenkalkulation: Target Costing. Marktorientiertes Zielkostenmanagement (German Edition) by Anonym

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