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Elektronische Rechnungsstellung: Prozesse, Einsparpotentiale und kritische Erfolgsfaktoren


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Die elektronische Rechnungsstellung ermöglicht den Unternehmen weitreichende Optimierungsmöglichkeiten ihrer bisherigen Prozesse der Rechnungsbe- und -verarbeitung. Diese wirken sich nicht nur zeitlich sondern vor allem auch finanziell aus. Insbesondere in der gesamtwirtschaftlichen Betrachtung wird dieses Potential deutlich, da Einsparungen in Höhe mehrerer Milliarden Euro zu erwarten sind. Dennoch hat sich die elektronische Rechnungsstellung zwischen Unternehmen noch nicht wesentlich verbreitet. Diese Arbeit erläutert zunächst die Schritte der traditionellen Rechnungsstellung sowie die der elektronischen im Vergleich. Eine anschließende Wirtschaftlichkeitsbetrachtung dient dem Aufzeigen des Einsparpotentials. Das Papier schließt mit dem Aufdecken der für die Verbreitung entscheidenden kritischen Erfolgsfaktoren.

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Paper provided by Institut für Wirtschaftsinformatik, Universität Hannover in its series IWI Discussion Paper Series with number 21.

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Length: 34 pages
Date of creation: 05 Feb 2008
Date of revision:
Handle: RePEc:ifw:iwidps:iwidps21

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Keywords: elektronische Rechnungsstellung; Eingangsrechnungsbearbeitung; elektronische Rechnung; E-Rechnung; electronic invoicing; E-Invoicing; electronic billing; E-Billing; Consolidator; Expertenbefragung;

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