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Erfolgsfaktoren des Kostenmanagements: Ergebnisse einer empirischen Untersuchung

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  • Himme, Alexander
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    Abstract

    Kostenmanagement ist konzeptionell in breiter Form untersucht worden. Ergänzend dazu sind einige empirische Beiträge vorzufinden, die insbesondere die Verbreitung und Ausgestaltung verschiedener Kostenmanagement-Instrumente (z. B. Target Costing) und methodische Aspekte (z. B. Formen der Kostenplanung) untersucht haben. Konzeptionell wird darauf hingewiesen, dass Kostenmanagement nur dann erfolgreich sein kann, wenn auf das Verhalten der Betroffenen entsprechend eingewirkt und Widerständen gegenüber Veränderungen entgegengewirkt wird. Die vorliegende empirische Untersuchung kommt zu dem Ergebnis, dass insbesondere dem Engagement des Top Managements und der Partizipation der Betroffenen eine zentrale Bedeutung für den Erfolg des Kostenmanagements zukommt. -- Cost management has been broadly discussed on a conceptual basis. However, so far empirical research is mainly focused on the design of cost management instruments (e. g. target costing) and methodical issues (e. g. cost planning methods). It is argued that human behavior and resistance to change play an important role in cost management. Therefore, this study examines the relevance of behavioral factors in comparison to methodical issues in respect of the implementation of cost management projects. Data were collected from 131 chief controllers and employees of controlling departments of medium-size and large German companies, and the relations were tested using path analysis. The results indicate that besides the quality of the planning process top management commitment and participation are of particular importance for implementing a successful cost management.

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    Paper provided by ZBW - German National Library of Economics in its series EconStor Preprints with number 22073.

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    Date of creation: 2008
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    Handle: RePEc:zbw:esprep:22073

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    1. Stock, Ruth, 2005. "Erfolgsfaktoren von Teams: Eine Analyse direkter und indirekter Effekte," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 35544, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    2. Stock, Ruth, 2005. "Erfolgsfaktoren von Teams: Eine Analyse direkter und indirekter Effekte," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 60482, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    3. Waterhouse, J. H. & Tiessen, P., 1978. "A contingency framework for management accounting systems research," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 65-76, February.
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