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Konstruktionsbegleitende Kalkulationen: Instrumentarium für ein leistungsfähiges Kostenmanagement by Ernst, Rebecca

Konstruktionsbegleitende Kalkulationen: Instrumentarium für ein leistungsfähiges Kostenmanagement

by Rebecca Ernst
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Book cover type: Paperback
  • ISBN13: 9783954850495
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Igel
  • Publisher Imprint: Igel
  • Publication Date:
  • Pages: 100
  • Original Price: GBP 43.99
  • Language: German
  • Edition: N/A
  • Item Weight: 127 grams
  • BISAC Subject(s): Management

Im Kostenmanagement werden leistungsfähige Instrumente benötigt. Diese dienen der Planung, Erfassung, Beeinflussung und Kontrolle von Kostenniveau, Kostenverlauf und Kostenstruktur. Die konstruktionsbegleitende Kalkulation ist ein Instrumentarium zur Kostengestaltung in der Vormarktphase. Die Kosten des Produktes sind von vielen Einflussgrö en abhängig, deren Feststellung nicht alleine dem Konstrukteur obliegt. Mit Hilfe der konstruktionsbegleitenden Kalkulation sollen die am Marktpreis ausgerichteten Zielkosten eingehalten werden und nach Möglichkeit sogar unterschritten werden. Sie stellt die notwendige Ergänzung zum Target Costing dar. Eines der ersten Ziele soll die Aufzeichnung von Hilfsmitteln in der Produktionsentwicklung sein, da diese Ma nahmen das höchste Potential für die Kostenbeeinflussung bieten. Die wesentlich am Produktentwicklungsprozess beteiligten Techniker stehen hier im Mittelpunkt. Damit die Techniker nicht nur das Sachziel der technischen Lösung verfolgen, wird Ihnen ein betriebswirtschaftliches Methodenwissen bereitgestellt. Dadurch ist es Ihnen möglich die Konstruktion auch unter dem Kostenaspekt durchzuführen.

Rebecca Ernst wurde 1982 in Gelsenkirchen geboren. Sie hat an der Fachhochschule Bochum Wirtschaft studiert und im Jahr 2008 erfolgreich als Diplom Kauffrau abgeschlossen. Ihre Diplomarbeit hat se im Bereich Controlling geschrieben. Von besonderem Interesse für die Autorin waren Kalkulationen in der Produktentwicklung. Ihr Fachwissen hat die Autorin auf konstruktionsbegleitende Kalkulationen gelenkt und dies im vorliegenden Buch ausgearbeitet.

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