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Erfolgsfaktoren des Kostenmanagements: Ergebnisse einer empirischen Untersuchung

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  • Himme, Alexander

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.

Suggested Citation

  • Himme, Alexander, 2008. "Erfolgsfaktoren des Kostenmanagements: Ergebnisse einer empirischen Untersuchung," EconStor Preprints 22073, ZBW - German National Library of Economics.
  • Handle: RePEc:zbw:esprep:22073
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    1. 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.
    2. 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).
    3. 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).
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