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Gewährleistungsmanagement im Entstehungszyklus eines Fahrzeugs: Weiterentwicklung des Target Costing-Konzeptes bei BMW Motorrad

Author

Listed:
  • Heidrun Jander

    (Universität Rostock)

  • Robert Kahlenberg

    (BMW Motorrad)

  • Jürgen Graßhoff

    (Universität Rostock)

Abstract

Zusammenfassung Mit der Verabschiedung des Schuldrechtsmodernisierungsgesetzes am 26.11.2001 und dessen Inkrafttreten am 01.01.2002 wurde das deutsche Gewährleistungsrecht grundlegend neu gestaltet. Die Unternehmenspraxis erwartet insbesondere durch die Verlängerung der Verjährungsfrist von 6 auf 24 Monate und die neuen gesetzlichen Regelungen zum Rückgriff zukünftig weiter ansteigende Kosten für die Befriedigung von Gewährleistungsansprüchen ihrer Kunden. Vor diesem Hintergrund zeigt der Beitrag auf, wie ein deutscher Fahrzeughersteller in den verschiedenen Phasen des Entstehungszyklus ein proaktives Management der Gewährleistung umsetzt. Das Target Costing-Konzept wird den Spezifika der Gewährleistung entsprechend weiterentwickelt.

Suggested Citation

  • Heidrun Jander & Robert Kahlenberg & Jürgen Graßhoff, 2006. "Gewährleistungsmanagement im Entstehungszyklus eines Fahrzeugs: Weiterentwicklung des Target Costing-Konzeptes bei BMW Motorrad," Schmalenbach Journal of Business Research, Springer, vol. 58(1), pages 128-148, February.
    • Handle: RePEc:spr:sjobre:v:58:y:2006:i:1:d:10.1007_bf03371647
    DOI: 10.1007/BF03371647
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    References listed on IDEAS

    as
    1. Martin Nell, 1999. "Garantien als Signale für die Produktqualität?," Schmalenbach Journal of Business Research, Springer, vol. 51(10), pages 937-962, October.
    2. Yasuhiro Monden & Kazuki Hamada, 2000. "Target Costing and Kaizen Costing in Japanese Automobile Companies," World Scientific Book Chapters, in: Japanese Cost Management, chapter 5, pages 99-122, World Scientific Publishing Co. Pte. Ltd..
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    4. Yasuhiro Monden, 2000. "Japanese Cost Management," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number p159, January.
    5. Murthy, D. N. P. & Djamaludin, I., 2002. "New product warranty: A literature review," International Journal of Production Economics, Elsevier, vol. 79(3), pages 231-260, October.
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