Prozesskostenmanagement

Why is process cost management necessary? The overhead cost block has been growing in companies for many years. Traditional control instruments for overhead costs are no longer sufficient for successful market positioning in a rapidly changing environment. Companies must continuously optimize their processes, or risk falling behind in the market. This is where process cost management comes into play. Process cost management enables informed decisions regarding process reduction, outsourcing/insourcing of processes, as well as process improvement or process innovations. Tools for process selection and evaluation are provided. Those who want to make quick and confident business decisions regarding cost influence on processes must handle the tools of process cost management with expertise. With these tools, the reader learns to select and delineate processes, build process hierarchies, evaluate processes, and conduct process-oriented calculations. The reader also becomes familiar with the possibilities of process-oriented cost control and how to implement them. What makes this book special is that the tools of process cost management are explained clearly and understandably through case studies. It not only presents the available tools but also specifies which tools are needed for which decisions and what reliable insights these tools can provide. The application of the tools is practiced through exercises. The book is aimed at students at academies, universities of applied sciences, and universities, as well as managing directors and managers, young professionals in the commercial sector, accounting specialists, and entrepreneurs.