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Operatives Controlling. Beispiel einer Prozesskostenrechnung
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ISBN10: 3346369013
ISBN13: 9783346369017
Publisher: Grin Verlag
Published: May 2 2021
Pages: 20
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783346369017
Publisher: Grin Verlag
Published: May 2 2021
Pages: 20
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
Essay aus dem Jahr 2021 im Fachbereich BWL - Controlling, Note: 1,7, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Düsseldorf früher Fachhochschule, Veranstaltung: Operatives Controlling, Sprache: Deutsch, Abstract: Ziel des vorliegenden Essays ist die Erläuterung der Prozesskostenrechnung (PKR). Nachdem in der Einleitung eine Abgrenzung vorgenommen und die historische Entwicklung beschrieben wurde, wird nachfolgend die systematische Durchführung der PKR erläutert. Anschlie end wird die Anwendung der PKR in der heutigen Wirtschaft, am Beispiel des Unternehmens CBRE, beschrieben. Dabei wird auf die Erläuterung und Abgrenzung zu den traditionellen Kostenrechnungssystemen verzichtet. Das Verständnis der Vollkostenrechnung wird als Basis vorausgesetzt. Im Anschluss wird ein mathematisches Modell zur PKR erläutert. Die PKR ist ein alleinstehendes Modul und ist der Vollkostenrechnung zuzuordnen, jedoch kann sie weder ausschlie lich in die Kostenarten-, Kostenstellen- oder Kostenträgerrechnung eingeordnet werden. Sie ergänzt klassische Kostenrechnungssysteme und dient der Planung, Steuerung und Verrechnung von Gemeinkosten. Durch die PKR werden interne Unternehmensprozesse untersucht, um die Leistungs- und Kostentransparenz zu verbessern und somit optimale Sortimentsentscheidungen treffen zu können. Dabei soll die PKR die Fixkosten möglichst gerecht auf die Geschäftsprozesse umwälzen.
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