Controllinggestütztes Produktmanagement: Integration Von Produktplanung Und Ergebnisbezogenem Rechnungswesen
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Auf zahlreichen M�rkten hat die Wettbewerbs intensit�t in den letzten Jahren stetig zugenommen. Selbst seit langem etablierten Unternehmen f�llt es zunehmend schwerer, sich angesichts der Beschleunigung der Innovationszyklen und - damit einhergehend - der mitunter drastischen Verk�rzung der Produkt-Lebenszyklen von Hochtechnologieprodukten weiterhin zu behaupten. In diesem Zusammenhang sind neue Konzepte f�r das Produktmanagement gefragt, welche der Dynamik der M�rkte gerecht werden. Die notwendige Amortisation von Vorleistungen f�r das einzelne dem Kunden angebotene Produkt ist in den problemad�quaten Entscheidungskalk�l zu integrieren. Bisher vorherrschende Formen des internen Rechnungswesens unterst�tzen die Produktentscheidungen unzureichend. Dem will der Verfasser durch ein am Produkt- Lebenszyklus ausgerichtetes Produktmanagement begegnen. Diesen Ansatz kenn- zeichnet eine ganzheitliche Betrachtung des gesamten Lebenszyklus eines Pro- dukts. Zur Entscheidungsfindung sind alle relevanten Kosten-und Erl�swirkungen in den Produkt-Lebensphasen Entstehung, Vermarktung, Nutzung durch die Abnehmer und Entsorgung zu erfassen. Die Produktgestaltung determiniert das Kostenniveau; aus der Konkurrenzsituation ergibt sich, welche Preise durchsetzbar sind und welches Kostenniveau daher f�r Ausgestaltung und Produktionsweise des neuen Produkts akzeptabel ist. Der durchsetzbare Preis h�ngt aber auch von den (wahrge- nommenen, dem Abnehmer hinreichend wichtigen) Produkteigenschaften ab.
Dr. Andreas Klein promovierte am Lehrstuhl von Professor Dr. Dieter Rückle der Universität Trier. Er ist heute als Berater bei einer namhaften Unternehmensberatung tätig.
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