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Eine kritische Analyse bestehender empirischer Arbeiten zum Kostenmanagement

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  • Himme, Alexander

Abstract

Kostenmanagement ist auf theoretisch-konzeptioneller Ebene in breiter Form behandelt worden. Selten findet jedoch eine empirische Fundierung der Aussagen statt. Daneben existieren empirische Studien, die wiederum nicht auf einen konzeptionellen Bezugsrahmen zurückgreifen und zumeist nur den Anwendungsstand verschiedener Instrumente (insbesondere Benchmarking und Target Costing) des Kostenmanagements erheben. Zudem basieren die vorliegenden empirischen Studien zumeist nur auf Fallstudien oder kleinzahligen Erhebungen und beziehen sich auf die Anwendung von Kostenmanagementinstrumenten in einem spezifischen Unternehmenskontext. Die Datenauswertung erfolgt zum Großteil deskriptiv und lässt wenig Rückschlüsse auf die Bedeutung verschiedener Einflussfaktoren des Kostenmanagements zu. Die Relevanz personenbezogener und organisatorischer Aspekte des Kostenmanagements wird zwar auf theoretischer Ebene postuliert, jedoch fehlt es an einem empirischen Nachweis. Dementsprechend sollten zukünftige empirische Arbeiten im Kostenmanagement auf einem geschlossenen konzeptionellen Bezugsrahmen aufbauen und leistungsstärkere Auswertungsmethoden zugrunde legen.

Suggested Citation

  • Himme, Alexander, 2007. "Eine kritische Analyse bestehender empirischer Arbeiten zum Kostenmanagement," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 618, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    • Handle: RePEc:zbw:cauman:618
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    Cited by:

    1. Briskorn, Dirk & Knust, Sigrid, 2008. "On Circular 2-Factorizations of the Complete Tripartite Graph," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 636, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.

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