Beschaffungscontrolling. Strategische Instrumente und Analyseverfahren
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Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule für angewandte Wissenschaften Würzburg-Schweinfurt, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Die vorliegende Arbeit soll Aufschluss über das Beschaffungscontrolling geben, was es bedeutet und wie es in Unternehmen praktisch angewendet wird. Betrachtet man die Abteilungen des Controllings in einem Unternehmen genauer, wird man sehr leicht feststellen können, dass Abteilungen, wie Vertrieb oder Produktion, sich auf einem weit aus höherem Stand befinden wie der Bereich der Beschaffung. Auf das bisher ungenutzte Potential, welches im Einkauf liegt, greifen immer mehr Unternehmen zurück, um die Kosten für den Einkauf zu optimieren, da Materialkosten und die damit verbunden Beschaffungskosten den grö ten Kostenblock eines Industrieunternehmens bilden. Dieser Faktor wird eine immer grö ere Rolle spielen, da Unternehmen sich mehr auf die Spezialisierung ihrer Kernbereiche konzentrieren und somit ihre eigene Wertschöpfung mehr in den Hintergrund stellen, womit sich auch der Anteil an zugekauften Erzeugnissen erhöhen wird.
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