IDEAS home Printed from https://ideas.repec.org/p/zbw/esprep/22073.html
   My bibliography  Save this paper

Erfolgsfaktoren des Kostenmanagements: Ergebnisse einer empirischen Untersuchung

Author

Listed:
  • 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 - Leibniz Information Centre for Economics.
    • Handle: RePEc:zbw:esprep:22073
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/22073/1/Kostenmanagement_Erfolgsfaktoren.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Markus Schwaninger & Christian Kaiser, 2007. "Erfolgsfaktoren organisatorischen Wandels," Schmalenbach Journal of Business Research, Springer, vol. 59(2), pages 150-172, March.
    2. Utz Schäffer & Michael Zyder, 2007. "Eine Analyse des moderierenden Einflusses der Faktoren Wettbewerbsintensität, Marktdynamik und dezentrale Autonomie auf die erfolgreiche Gestaltung der Budgetierung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 7-33, April.
    3. 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).
    4. 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).
    5. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Charpentier, Claes, 1998. "Budgetary Participation in a Public Service Organization," SSE/EFI Working Paper Series in Business Administration 3, Stockholm School of Economics.
    2. Zbysław Dobrowolski & Grzegorz Drozdowski & Mirela Panait & Arkadiusz Babczuk, 2022. "Can the Economic Value Added Be Used as the Universal Financial Metric?," Sustainability, MDPI, vol. 14(5), pages 1-14, March.
    3. Reid, Gavin C. & Smith, Julia A., 2009. "A coevolutionary analysis of organisational systems and processes: Quantitative applications to information system dynamics in small entrepreneurial firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 762-781.
    4. Francesco Badia & Graziana Galeone & Simona Ranaldo, 2021. "La crisi COVID-19 come "crash-test" per i sistemi di controllo aziendali: il caso di un?azienda di trasporto pubblico locale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 57-80.
    5. Pascal Langevin & Thierry Picq, 2001. "Controle Des Equipes Virtuelles : Une Revue," Post-Print halshs-00584636, HAL.
    6. Shih-Chu Chou & Ramachandran Natarajan & Kenneth Zheng, 2022. "Conglomerate internal informational advantage and resource allocation efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 59(2), pages 717-748, August.
    7. Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A., 1996. "The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 175-192.
    8. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
    9. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 208-220, September.
    10. Nava Subramaniam & Neal M. Ashkanasy, 2001. "The Effect of Organisational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes," Australian Journal of Management, Australian School of Business, vol. 26(1), pages 35-54, June.
    11. Howard O. Rockness & Michael D. Shields, 1988. "An empirical analysis of the expenditure budget in research and development," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 568-581, March.
    12. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
    13. Filippo Zanin & Giulio Corazza, 2023. "Value-based Management System e performance. Il ruolo di moderazione della strategia ibrida e della turbolenza ambientale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 63-87.
    14. Michael Bamidele Fakoya & Emmanuel O. Imuezerua, 2021. "Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(2), pages 2243-2260, February.
    15. Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN, 2017. "The perceived suitability of management accounting information: a contingency based investigation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 395-395.
    16. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    17. Elsa Pedroso & Carlos F. Gomes, 2024. "Discerning interrelationships among management accounting systems, organizational variables, and managerial performance," SN Business & Economics, Springer, vol. 4(9), pages 1-27, September.
    18. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    19. Barbara Weißenberger & Benjamin Löhr, 2008. "Planung und Unternehmenserfolg: Stylized Facts aus der empirischen Controllingforschung im deutschsprachigen Raum von 1990–2007," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(4), pages 335-363, February.
    20. Littkemann, Jörn, 1997. "Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 436, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:esprep:22073. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.