Die Wertanalyse: ALS Methode Industrieller Kostensenkung Und Produktgestaltung
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Jeder Versuch einer Kostensenkung in der Erzeugung von Masseng�tern ist nur erfolgversprechend, wenn Techniker und Kaufleute dabei zusammen- arbeiten. In 'erh�htem Ma e 'gilt dies, wenn damit zugleich eine Wertsteige- rung der Produkte und ihrer Bestandteile erreicht werden soll (Gebrauchs- wert und Verkaufswert, verbesserte Qualit�t und Funktionsf�higkeit). Nun bewegen sich aber die Gedanken des Kaufmanns und des Ingenieurs infolge ihrer verschiedenen Aufgaben und ihrer auf diese ausgerichteten Vorbildung meist in anderen Bahnen. So gehen beide oft aneinander vorbei, d. h. sie vertreten oft unvereinbare Standpunkte. Jede Methode, dem abzuhelfe- oder besser: die verschiedenen Gesichtspunkte einer gemeinsamen Zielset- zung bei sachlicher und vertrauensvoller Zusammenarbeit zu unterwerfen - verdient deshalb st�rkste Beachtung. Als vor vier Jahren Herr Dipl. -Ing. Heinrich F. Orth dem Inhaber des Lehr- stuhles f�r Betriebswirtschaftslehre und Betriebssoziologie an der Technischen Hochschule in Graz die Absicht einer Dissertation �ber "Die Wertanalyse als Methode industrieller Produktgestaltung" vortrug, war dieser leicht daf�r zu gewinnen. Einerseits pa te das vorgeschlagene Thema ausgezeichnet in den Aufgabenkreis von Forschung und Lehre im Hinblick auf die in Graz im Rahmen der Maschinenbaufakult�t eingerichtete Studienrichtung f�r Wirtschaftsingenieure. Gerade deren Absolventen haben nicht selten mit verwandten Aufgaben zu tun. Andererseits war der Doktorand durch l�ngere Zeit bei den Grazer Werken der gr� ten �sterreichischen Fahrzeugindustrie als Unternehmensberater mit einschl�gigen Aufgaben befa t. Dies alles ergab eine gute Basis f�r n�tzliche und erfolgversprechende Arbeit - und dieser Zusammenklang der Aufgaben und Neigungen hat sich dannim Laufe der Zeit noch verst�rkt.
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