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Arbeitszeitmodelle zur Fixkostenflexibilisierung in der industriellen Produktion by Spaniol, Thomas

Arbeitszeitmodelle zur Fixkostenflexibilisierung in der industriellen Produktion

by Thomas Spaniol
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Book cover type: Paperback
  • ISBN13: 9783638735087
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 108
  • Original Price: USD 67.5
  • Language: German
  • Edition: N/A
  • Item Weight: 150 grams
  • BISAC Subject(s): Management

Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL - Controlling, Note: 2,0, Otto-Friedrich-Universität Bamberg, Sprache: Deutsch, Abstract: In Zeiten einer zunehmend differenzierten und dynamischen Umwelt sowie daraus resultierender, sich schnell ändernder Marktverhältnisse wird in wirtschaftswissenschaftlichen Publikationen und arbeitsmarktpolitischen Diskussionen immer wieder der Ruf nach flexibleren Unternehmen laut. Ein in diesem Zusammenhang oft herausgestelltes Problem ist die starre Kostenposition vieler Unternehmen, die durch eine Zunahme der Fixkostenintensität hervorgerufen wird und die ein Unternehmen bei einem Beschäftigungsrückgang langfristig in seiner Existenz gefährden kann. Zudem kommt der Verbesserung der Kostenposition und somit der Steigerung der Kostenflexibilität eines Unternehmens als Teil einer umfassenden Kostenpolitik, die auf die Umsetzung wettbewerbsorientierter Strategien abstellt, eine besondere Bedeutung zu. Bei der Analyse der Kostenstruktur eines Industrieunternehmens zeigt sich, dass in der industriellen Produktion zum einen Personalkosten trotz Rationalisierungsma nahmen nach wie vor einen bedeutenden Kostenfaktor darstellen. Zum anderen spielt bei der Bewältigung der Fixkostenproblematik die effiziente Auslastung kapitalintensiver Leistungspotentiale eine entscheidende Rolle. Beide Grö en lassen sich über die Gestaltung der Arbeits- bzw. der Betriebszeit eines Unterehmens beeinflussen. Das Ziel der vorliegenden Arbeit ist es, die Auswirkungen verschiedener Arbeitszeitmodelle auf die Kostenstruktur eines Unternehmens zu analysieren und diese bezüglich ihrer Eignung zur Flexibilisierung fixer Kosten zu bewerten.

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