Strategisches Kostenmanagement

Changed framework conditions have led to a shift towards fixed overhead costs in the cost structure of companies. As a result, strategic cost management is becoming increasingly important compared to traditional cost accounting. Effective tools are required to influence the cost structure, cost level, and cost trend. Beate Kremin-Buch clearly and understandably presents the core tools of strategic cost management, including fixed cost management, process cost accounting, target costing, product lifecycle costing, and cost benchmarking. The author places particular emphasis on not only presenting the tools in isolation but also clarifying their interrelationships. Numerous case studies facilitate understanding.