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Entscheidungsrelevante Kosten in differenzierten Entscheidungssituationen by Anonymous

Entscheidungsrelevante Kosten in differenzierten Entscheidungssituationen

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783346824615
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 60
  • Original Price: USD 39.5
  • Language: German
  • Edition: N/A
  • Item Weight: 91 grams
  • BISAC Subject(s): Accounting / Financial

Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule für Angewandte Wissenschaften Neu-Ulm; früher Fachhochschule Neu-Ulm, Sprache: Deutsch, Abstract: Alle Unternehmen, unabhängig von ihrer Branche, Grö e oder Struktur, stehen nahezu täglich vor unterschiedlich wichtigen Entscheidungskonflikten, welche für ihre Profitabilität eine bedeutende Rolle spielen. Welche Produktionsfaktoren sind zu beschaffen? Welche Produktionsmaschine wird wann gestartet? Welche Mitarbeiter sollen diese Maschinen bedienen? Welches Produkt soll zu welchem Zeitpunkt eingeführt und produziert werden? Das sind nur einige wenige Beispiele für Entscheidungssituationen, mit denen Mitarbeiter in Unternehmen konfrontiert sind. Eine Entscheidung ist für Unternehmen oft mit Risiken verbunden, da sie in der Regel zukunftsorientiert ist. In der Praxis werden oft Lösungsansätze aus der allgemeinen Betriebswirtschaftslehre übernommen, wie z. B. Spieltheorie, Entscheidungsbaum, -tabellen, diverse statistische Berechnungsverfahren, Kennzahlen, etc. Die meisten Firmen übersehen dabei jedoch ein zentrales Gebiet - die entscheidungsorientierte Kosten- und Leistungsrechnung. Da heutzutage der Wettbewerb immer härter wird, steigen die Anforderungen an das Controlling. Das Management fordert fundierte und leicht einsetzbare Tools zur Entscheidungsunterstützung im Unternehmen. Tools, die auf einer entscheidungsorientierten Kostenrechnung basieren, können Unternehmen eine Hilfestellung bei einem Entscheidungsproblem geben, indem durch ihren Einsatz unter anderem entscheidungsrelevante Kosten bereitgestellt und so eine Entscheidung aus kostenrechnerischer Sicht richtig getroffen werden kann. Bei einer Entscheidung sind nur die tatsächlich relevanten Kosten in die Entscheidungsfindung mit einzubeziehen. Es sind nur solche Kosten relevant, die in der Zukunft zusätzlich ausgelöst werden, wenn man sich für eine bestimmte Handlungsalternative entscheidet. Die Einbeziehung ent

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