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Variablisierung von Fixkosten durch Facility Management by Kaufmann, Philipp

Variablisierung von Fixkosten durch Facility Management

by Philipp Kaufmann
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Book cover type: Paperback
  • ISBN13: 9783838653761
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 128
  • Original Price: GBP 76.9
  • Language: German
  • Edition: N/A
  • Item Weight: 177 grams
  • BISAC Subject(s): Management

Inhaltsangabe: Einleitung: Der „fixe" Kostenblock von Anlagen und Gebäuden wurde in der betriebs- und volkswirtschaftlichen Betrachtung bisher nicht zufriedenstellend behandelt. Die Methoden der Kostenrechnung versagen bei immobilienrelevanten Fixkosten: sie verteilen einen für sie „unbekannten" Kostenblock durch Zuschlagsätze oder verrechnen diesen mit komplizierten Verfahren. Darüber hinaus verfügt das Management über keine effizienten Instrumente, die es ermöglichen, den Bereich von Anlagen und Gebäuden tatsächlich managen zu können. Unternehmen haben mit dieser methodischen Schwäche zu leben gelernt. Verändert hat dies jedoch folgende Situation: Organisationen haben nach der Verbesserung ihrer Kernprozesse schlie lich feststellen müssen, dass grö ere Optimierungs- und Effizienzsteigerungspotentiale bei diesen teilweise nicht mehr vorhanden sind. Diese Einsicht lenkte die Aufmerksamkeit auf die nicht direkt wertschöpfenden bzw. auf die unterstützenden Unternehmensprozesse und hier besonders auf die Gebäude und Anlagen, für die jedoch keine schlüssigen Konzepte vorliegen. Gang der Untersuchung: Diese Arbeit beschäftigt sich mit der Fragestellung, ob durch die Einführung von Facility Management (FM) diese Fixkosten variablisiert und dadurch optimiert werden können. Im ersten Teil wird die Immobilie als Betrachtungsgegenstand erörtert und definiert. Dabei werden besondere Charakteristika von Immobilien erarbeitet, welche besondere Rahmenbedingungen für das FM (als Immobilienmanagement) vorgeben. Als Grundlage werden weiters die möglichen Nutzungsarten, die beteiligten Marktpartner sowie die Einflüsse auf das Immobilienmanagement (insbesondere die Lebenszyklen von Immobilien) dargestellt. Danach wird geklärt, wie Fixkosten in der betriebswirtschaftlichen Literatur behandelt werden. Nach notwendigen Begriffsdefinitionen, wie fixe vs. variable Kosten, werden die wesentlichen Methoden der Kostenrechnung vorgestellt: vom Pionier SCMALENBACH, mit seiner Deckungsbeitra

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