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Materialwirtschaftlicher Erfolgsnachweis: Ein Controllingkonzept by Hermann Kunesch

Materialwirtschaftlicher Erfolgsnachweis: Ein Controllingkonzept

by Hermann Kunesch
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Book cover type: Paperback
  • ISBN13: 9783824401550
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Deutscher Universitatsverlag
  • Publisher Imprint: Deutscher Universitatsverlag
  • Publication Date:
  • Pages: 275
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1993
  • Item Weight: 386 grams
  • BISAC Subject(s): Economics / General

Die betriebliche Materialwirtschaft hat als Gegenstand wirtschaftswissenschaftli- cher Forschung in den letzten 10 Jahren aufgeholt, was man an Zahl und Qualitat der einschlagigen Publikationen ablesen kann. Dies gilt in diesem AusmaB noch nicht fOr das Teilgebiet des materialwirtschaftlichen Erfolgsnachweises. Der Er- folgsnachweis im Grenzgebiet zwischen materialwirtschaftlicher FunktionserfOliung und Controlling angesiedelt gewinnt erst seitdem langsam an Bedeutung in Wis- senschaft und Wirtschaft, seit generell das Interesse an Erfolgsnachweisen und Er- folgskontrollen steigt. Unter dem Eindruck der Verbesserung controllerischer Instrumente - insbesondere im strategischen Bereich - gewinnt in Wissenschaft und Wirtschaft allmahlich die Einsicht Raum, daB die Zeit zur Entwicklung material- wirtschaftlicher Erfolgsnachweise gekommen ist. Foigerichtig hat sich Dr. Hermann Kunesch mit der vorliegenden Arbeit die Aufgabe gestellt zu OberprOfen, welche Anforderungen aus der Sicht der Zielgrup- pen an einen materialwirtschaftlichen Erfolgsnachweis zu stellen sind und er hat Methoden entwickelt, mit deren Hilfe es der Materialwirtschaft moglich ist, ihre Ziel- setzungen und Erfolge dem Umfeld nahezubringen. Zu diesem Zweck arbeitet er zunachst die Kriterien heraus, denen ein materialwirtschaftlicher Erfolgsnachweis genOgen sollte. DafOr bestimmt die Empfangerorientierung Inhatl und AusmaB und damit auch die Instrumente des Erfolgsnachweises. Der vom Umfang her gewichtigste Teile der Arbeit ist einer empirischen Untersu- chung Ober den Stand des materialwirtschaftlichen Erfolgsnachweises gewidmet.

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