Flexible Plankostenrechnung und Deckungsbeitragsrechnung

Kilger, Wolfgang; Pampel, Jochen R.; Vikas, Kurt

doi:10.1007/978-3-8349-3758-2

Cited by 61 publications

(12 citation statements)

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“…For the managers, these elements of quality management, their work on the details of work processes and the specifics of physical layouts, were, however, also essential to their cost management activities. In this, R's practices reflected key concerns of German costing theory, which evolved in the context of research on production functions (e.g., Kilger et al 2007;Gutenberg 1929). R's cost management system was built on a "process documentation system" containing descriptions, standard times, and costs for each process.…”

Section: Rationalizing the Settlements Departmentmentioning

confidence: 99%

“…The logic of cost management as practiced by R's managers drew on the basic tenets of German cost theory (Forrester 1993;Schneider 1981), which is not unusual in German business practice (Ahrens 1999). The long tradition of German cost theory had developed in conjunction with production theory and conceptualized costs not as a burden on profits but rather the monetary expression of the resource scaffolding that is necessary to deliver products and services to customers (Coenenberg et al 1993;Kilger et al 2007;Gutenberg 1929). Since, on this account, costs and the processes that they represent must be carefully planned and managed, cost management depends on quality management in terms of inputs, processes, and outputs.…”

Section: Marketing Manager: Legal Requirementsmentioning

confidence: 99%

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Management Controls that Anchor other Organizational Practices

Ahrens

2018

Contemporary Accting Res

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How do management control practices structure other organizational practices? This paper proposes a theory of practice hierarchies. The key idea is that organizations possess constitutive rules that define their character. They are enacted by the practices at the top of the hierarchy. These “anchor practices” contain objectives and established ways of doing things that control, or structure, subsidiary practices. They do so by defining key social relationships in the organization, often ones that are antagonistic. The paper uses illustrations from a longitudinal field study of a retail bank and draws on insights from cultural sociology.

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Section: Rationalizing the Settlements Departmentmentioning

confidence: 99%

Section: Marketing Manager: Legal Requirementsmentioning

confidence: 99%

Management Controls that Anchor other Organizational Practices

Ahrens

2018

Contemporary Accting Res

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“…Note that this closely resembles the concept of marginal cost accounting mostly used in German enterprises [35].…”

Section: T Arget Artif Acts Created ∪ T Arget Artif Acts Altered)mentioning

confidence: 73%

Understanding Business Process Quality

Lohrmann

Reichert

2013

Studies in Computational Intelligence

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Organizations have taken benefit from quality management practices in manufacturing and logistics with respect to competitiveness as well as profitability. At the same time, an ever-growing share of the organizational value chain centers around transactional administrative processes addressed by business process management concepts, e.g. in finance and accounting. Integrating these fields is thus very promising from a management perspective. Obtaining a clear understanding of business process quality constitutes the most important prerequisite in this respect. However, related approaches have not yet provided an effective solution to this issue. In this chapter, we consider effectiveness requirements towards business process quality concepts from a management perspective, compare existing approaches from various fields, deduct a definition framework from organizational targets, and take initial steps towards practical adoption. These steps provide fundamental insights into business process quality, and contribute to obtain a clear grasp of what constitutes a good business process.

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“…Wie bereits angedeutet, sind sowohl bestehende wie in der Entwicklung befindliche Prozessketten auch in wirtschaftlicher Hinsicht zu bewerten. Dabei [12,30]. Die ebenfalls zu untersuchende Stärke des Einflusses stellt die Basis für eine Differenzierung der Kosteneinflussgrößen dar: Während die meisten "lediglich" als Rahmenbedingungen zu beachten sind, werden eine oder mehrere besonders maßgebliche Größe(n) im nächsten Schritt zur Bildung einer oder mehrerer Bezugsgröße(n) für die Prozesse verwendet.…”

Section: Stand Des Instrumentariumsunclassified

Methods for evaluating the cost effectiveness of materials processing chains

Götze

Hache

Schmidt

et al. 2011

Materialwissenschaft Werkst

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Damit sich neue Werkstoffvarianten durchsetzen, muss bei allen an der Herstellung und Verarbeitung beteiligten Akteuren neben der technischen auch die wirtschaftliche Vorteilhaftigkeit gegeben sein, die wiederum wesentlich von der Effizienz der neu zu gestaltenden bzw. zu verändernden Prozessketten beeinflusst wird. Eine werkstoffbezogene Wirtschaftlichkeitsbewertung muss daher auch die Prozessketten der Werkstoffherstellung und -verarbeitung umfassen. Die Bewertung von Prozessketten ist allerdings oft eine komplexe Aufgabenstellung, da diese sich aus vielfältigen Prozessen, Teilprozessen und weiteren untergeordneten Prozessen zusammensetzen, auf die eine Vielzahl verschiedenartiger Größen einwirkt. Gerade bei derartigen komplexen Problemstellungen besteht Bedarf an einem (kosten-)theoretisch fundierten Instrumentarium, das es ermöglicht, systematisch und strukturiert aussagekräftige Aufgabenlösungen zu erreichen. Im vorliegenden Beitrag soll daher ein entsprechendes Vorgehensmodell mit methodenbezogenen Vorschlägen zur Bewertung von Prozessketten zunächst konzipiert und anschließend am Beispiel ausgewählter Prozessketten der Verarbeitung von (im SFB 692 erforschten) aluminiumbasierten Leichtbauwerkstoffen veranschaulicht werden.Schlüsselwörter: Werkstoffe / Prozessketten / Vorgehensmodell / Kostenmanagement / To become widely accepted, new materials have to be technically and economically advantageous from the perspective of all companies which are involved in materials production and processing. Since economic advantages, caused by materials, are influenced by the efficiency of new or modified process chains of materials production and processing to a considerable degree, the appraisal of materials has to include these process chains. However, the evaluation of process chains is a complex task because they consist of varied processes, sub-processes and further subordinated processes which are influenced by a huge number of heterogeneous variables. Especially in case of such complex problems, instruments which are substantiated by (cost) theory can provide approaches to achieve conclusive solutions in a systematic and structured way. Therefore, in this paper a procedure model and methodological proposals for evaluation of process chains are conceptualized and illustrated by the evaluation of selected chains of processing of aluminum-based light weight materials which are objects of research within SFB 692.

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Flexible Plankostenrechnung und Deckungsbeitragsrechnung

Cited by 61 publications

References 0 publications

Management Controls that Anchor other Organizational Practices

Management Controls that Anchor other Organizational Practices

Understanding Business Process Quality

Methods for evaluating the cost effectiveness of materials processing chains

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