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Die Abstimmung Von Produktion Und Lager Bei Saisonalem Absatzverlauf: Ein Beitrag Zur Verbindung Von Produktions-, Investitions- Und Lagerplanung
Paperback
Series: Beiträge Zur Betriebswirtschaftlichen Forschung
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ISBN10: 3322982521
ISBN13: 9783322982520
Publisher: Springer Nature
Published: Jan 1 1968
Pages: 140
Weight: 0.47
Height: 0.31 Width: 6.14 Depth: 9.21
Language: German
ISBN13: 9783322982520
Publisher: Springer Nature
Published: Jan 1 1968
Pages: 140
Weight: 0.47
Height: 0.31 Width: 6.14 Depth: 9.21
Language: German
Wirtschaftliche Wechsellagen stellen an die Unternehmensplanung er- hohte Anforderungen. In der vorliegenden Untersuchung werden die Ein- flusse saisonaler Absatzschwankungen auf die betriebliche Planung ana- lysiert. Die okonomischen Auswirkungen dieser Absatzveranderungen auf die betriebliche Kostenstruktur finden in den Unternehmensplanen nicht immer die notwendige Beachtung, obwohl es kaum einen Wirtschafts- zweig gibt, des sen Absatz nicht durch saisonale Schwankungen gekenn- zeichnet ware. Das Problem der Abstimmung von Produktion und Lagerhaltung in Sai- sonunternehmen wird in der betriebswirtschaftlichen Literatur seit lan- gem diskutiert. Auffallig ist, daB in diesen Arbeiten den kurzfristigen AbstimmungsmaBnahmen zwischen Produktion und Lager wenig Beach- tung geschenkt wird, obgleich gerade sie einen erheblichen EinfluB auf die Kostenstruktur der Betriebe haben. Die meisten Autoren sehen in der Bestimmung der Produktionskapazitat einerseits und der Bestim- mung der Lagermengen pro Periode andererseits das Hauptproblem einer saisonal bestimmten Unternehmensplanung. Sie berucksichtigen dabei jedoch nicht, daB die Betriebsmittel in unterschiedlicher Form kurzfri- stig an den Absatz angepal3t werden konnen. Wenn die optimale GroBe der Produktionsmittel bestimmt werden soIl, dann mussen gerade die kurzfristigen Anpassungsprozesse im Produktionsbereich zusammen mit den Anpassungsmoglichkeiten im Lagerbereich eingehend untersucht werden.
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