Life Cycle Costing. Ziele, Methodik und Probleme (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Controlling, Note: 1,7, Technische Universität Darmstadt, Sprache: Deutsch, Abstract: Die Seminararbeit befasst sich mit dem Thema Life Cycle Costing und konzentriert sich auf dessen Ziele, Methoden und Kritik. Mit der zunehmenden Globalisierung und dem stetigen Wandel unserer Gesellschaft von einer Industrie- in eine Dienstleistungs- und Wissensgesellschaft wird es für Unternehmen immer wichtiger, nachhaltige Wettbewerbsvorteile gegenüber Konkurrenten generieren. Immer kürzer werdende Produktlebenszyklen von oft nur noch zwei bis fünf Jahren, die Verlängerung von Entstehungszyklen, vielfach immer größer werdende Vorleistungskosten für Forschung und Entwicklung und anschwellende Folgekosten, zum Beispiel für Entsorgung und Verwertung, durch gesetzliche Regelungen zum Umweltschutz und einem gestiegenen Umweltbewusstsein der Bevölkerung, machen ein Instrument wie das Life Cycle Costing unerlässlich, durch das eine mehrperiodische Planung, Steuerung und Kontrolle der Kosten und Erlöse eines Produkts von der Wiege bis ins Grab, also über dessen gesamten Lebenszyklus, ermöglicht wird.

Anfangs werden der integrierte Produktlebenszyklus aus Produzentensicht und die Grundlagen des Life Cycle Costings, wie zum Beispiel Trade-Offs und die Kostenbeeinflussbarkeit im Zeitverlauf thematisiert. Darauf aufbauend befasst sich die Arbeit mit den Zielen des Life Cycle Costings, sowie dessen Methoden und einer kritischen Würdigung. Der Methodische Ansatz verfolgt neben Dynamischen Investitionsrechnungsmethoden auch Deckungsbeitragsrechnungsbasierte Methoden, sowie Methoden zur Abschätzung bzw. Prognose von Kosten und zur Eingrenzung der Unsicherheit in Form von Sensitivitätsanalysen.

Life Cycle Costing. Ziele, Methodik und Probleme (German Edition) by Daniel Hanssmann

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