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Kennzahlen für die Zielkostenkontrolle

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  • Rolf Brühl

Abstract

In diesem Artikel wird die Entwicklung verschiedener Kennzahlen für die Zielkostenkontrolle und mit ihr verbundener Visualisierungsdiagramme nachgezeichnet. Die schon früh geäußerten Bedenken gegen den Zielkostenindex werden systematisiert; es wird dabei gezeigt, dass er in bestimmten Intervallen systematisch zu Fehlinterpretationen verleitet. Daher wird dafür plädiert, ihn in der Zielkostenkontrolle nicht mehr zu verwenden. Besondere Beachtung findet eine Variante auf Basis von Kostenbeträgen, die als „relative Zielkostenabweichung“ bezeichnet wird. Es wird gezeigt, dass diese Kennzahl den Rechnungszweck, Kontrollinformationen zu generieren, erfüllt und wie ein entsprechendes Zielkostenkontrolldiagramm konstruiert wird. Abschließend werden die wesentlichen Kennzahlen für die Zielkostenkontrolle vergleichend diskutiert. Copyright Springer-Verlag 2010

Suggested Citation

  • Rolf Brühl, 2010. "Kennzahlen für die Zielkostenkontrolle," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(1), pages 117-128, June.
    • Handle: RePEc:spr:metrik:v:21:y:2010:i:1:p:117-128
    DOI: 10.1007/s00187-010-0090-7
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    1. Uwe Götze & Constanze Linke, 2008. "Interne Unternehmensrechnung als Instrument des marktorientierten Zielkostenmanagements – ausgewählte Probleme und Lösungsansätze," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(1), pages 107-132, May.
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