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Strategisches Kostenmanagement in der Supply Chain

In: Supply Chain Controlling

Author

Listed:
  • Hartmut Werner

    (Wiesbaden Business School (Hochschule RheinMain))

Abstract

Zusammenfassung Das strategische Kostenmanagement offeriert grundsätzlich einen recht umfangreichen Fundus zeitgemäßer Hilfsmittel, die zur Aufdeckung von Verbesserungspotenzialen dienen. Da für ein Supply Chain Controlling insbesondere Target Costing, Prozesskostenrechnung, Lifecycle Costing und Total-Cost-of-Ownership von besonderer Relevanz sind, werden diese Instrumente im Folgenden näher beschrieben. Mit Hilfe von Target Costing werden Kostensenkungsmöglichkeiten in den frühen Entwicklungsphasen aufgedeckt. Die Prozesskostenrechnung zeigt Verschwendungsaktivitäten, insbesondere in den Gemeinkostenbereichen, auf. Schließlich gelingt es mit dem Einsatz von Lifecycle Costing und Total-Cost-of-Ownership auch die Vorlauf- und die Nachlaufphasen von Supply-Chain-Projekten zu erfassen, da sich hier die größten Verbesserungspotenziale insgesamt befinden.

Suggested Citation

  • Hartmut Werner, 2022. "Strategisches Kostenmanagement in der Supply Chain," Springer Books, in: Supply Chain Controlling, edition 2, chapter 9, pages 169-193, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-36405-2_9
    DOI: 10.1007/978-3-658-36405-2_9
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