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Steuerung der Einkaufswertschöpfung durch Einkaufscontrolling

Steuerung der Einkaufswertschöpfung durch Einkaufscontrolling


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About the Book

Studienarbeit aus dem Jahr 2013 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule für Angewandte Wissenschaften Neu-Ulm; früher Fachhochschule Neu-Ulm, Sprache: Deutsch, Abstract: Sollten wir unser Brot lieber beim Bäcker kaufen, wo vielleicht nicht zu viele Zusatzstoffe enthalten sind oder vom Discounter in einer Fertigverpackung, der wesentlich günstiger ist? Diese Frage hängt vom Budget ab, der zur Verfügung steht. Außerdem spielen die persönlichen Vorlieben und die Wertlegung auf Qualität eine Rolle. Als Endergebnis versorgt sich der Körper mit Nährstoffen und hat Energie und Kraft um weiter arbeiten zu können. Genauso sieht es in einem Unternehmen aus. Es benötigt für die Herstellung seiner Produkte Rohstoffe oder Dienstleistungen. Denn es ist fast unmöglich alles selber zu erzeugen. Es wird danach geschaut, was für die Herstellung eines Produkts vom Unternehmen benötigt wird. Dieses wird "einfach" hinzugekauft. Doch es stellen sich vielerlei Fragen. Zum einen muss überlegt werden, von welchem Lieferanten die Rohstoffe oder Dienstleistungen bezogen werden soll. Außerdem sind die Qualität und der Preis in Betracht zu ziehen. Demnach muss das zur Verfügung stehende Budget optimal genutzt werden, um effizient einkaufen und als Endergebnis die Produkte wie gewünscht herstellen zu können. Um den Einkauf als Kostenführungsebene leiten zu können ist ein Einkaufscontrolling notwendig. Durch gezielte Maßnahmen und Tätigkeiten kann es zur Wertschöpfung des Einkaufs im Unternehmen führen. Dazu müssen einige Informationen zur Verfügung stehen, sowie viele Aspekte beachtet werden. Um letztendlich messen zu können, ob eine Wertschöpfung durch das Einkaufscontrolling stattgefunden hat, stehen verschiedene Systeme beziehungsweise Methoden zur Verfügung.


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Product Details
  • ISBN-13: 9783668245327
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668245320
  • Publisher Date: 15 Jul 2016
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 95 gr


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