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Beschaffungs-Controlling: Effizienzsteigerung durch aktives Supply Chain Management

In: Funktions-Controlling

Author

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  • Hermann Kunesch

Abstract

Zusammenfassung Eine alte Unternehmerregel besagt: „Im Einkauf liegt der Erfolg“. Diese Weisheit gilt umso mehr, je höher der Anteil der Materialkosten an den Gesamtkosten ist. Da der Trend zur Fokussierung auf Kernkompetenzen in den letzten Jahren ungebremst weitergeht, steigt der Anteil der Vorleistungen an den Gesamtkosten, und der eigene Wertschöpfungsanteil sinkt. Die Beschaffung hat dabei im Unternehmen strategische und operative Gestaltungsfelder. Aufgabe des Beschaffungs-Controllings ist die Unterstützung der Beschaffung und der Supply Chain bei der zielorientierte Planung und Steuerung dieser Gestaltungsfelder. Das Beschaffungs-Controlling muss dafür geeignete Instrumente und Kennzahlen zur Verfügung stellen.

Suggested Citation

  • Hermann Kunesch, 2021. "Beschaffungs-Controlling: Effizienzsteigerung durch aktives Supply Chain Management," Springer Books, in: Rolf Eschenbach & Josef Baumüller & Helmut Siller (ed.), Funktions-Controlling, edition 2, chapter 0, pages 11-36, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-33118-4_2
    DOI: 10.1007/978-3-658-33118-4_2
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