Kostenmanagement in der deutschen Unternehmenspraxis

Peter Kajüter
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Peter Kajüter: Heinrich-Heine-Universität Düsseldorf

Schmalenbach Journal of Business Research, 2005, vol. 57, issue 1, 79-100

Abstract: Summary Cost management practice has changed over time. New tools such as target costing and activity-based costing have been developed and the focus of cost management activities has been enlarged from individual departments to business processes as well as from a single company towards the entire supply chain. This paper analyses current cost management practice in large German companies based on a cross-sector field study. The results indicate that the design of cost management systems largely depends on the industry, competitive strategy, intensity of competition and environmental dynamics. The new cost management tools have been implemented in many companies, however, the type and intensity of use differs a lot. Interorganizational cost management is limited primarily to the manufacturing industry and is mainly focused on upstream partners in the supply chain. The empirical findings finally suggest that detailed cost analyses, inter-firm cost management and the integrated use of cost management tools can improve the effectiveness of cost management.

Keywords: M41; C42; cost management; field study; large German companies; deutsche Großunternehmen; Feldstudie; Kostenmanagement (search for similar items in EconPapers)
Date: 2005
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DOI: 10.1007/BF03372762

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