Zusammenfassung
Die steigende Bedeutung von indirekten Kosten hat die Gesamtkostenbetrachtung bei Einkaufsentscheidungen für Investitionsgüter in den Vordergrund treten lassen. Viele Unternehmen haben begonnen, sich mit lebenszyklusbasierten Modellen wie Total Cost of Ownership und Life Cycle Costing, im Rahmen ihres strategieorientierten Kostenmanagements zu befassen. Die einzelnen Modelle wurden oft für sehr spezielle Einsatzgebiete entwickelt. Um eine weitere Verbreitung zu ermöglichen, ist eine Standardisierung erforderlich. In diesem Beitrag wird das Standardisierungspotential lebenszyklusbasierter Modelle untersucht. Es wird gezeigt, dass die Standardisierung nicht nur grundsätzlich möglich ist, sondern auch Modelle vorliegen, die eine Vielzahl der Anforderungen erfüllen.
Abstract
Tremendous increases in indirect costs can be found in many industries. Consequently, life cycle cost analysis models are getting more important in strategic cost management. However, existing models differ significantly from each other as they have been developed mainly for specific applications. In order to enable a common use of those models, a standardization of these models is required.
We examine the potentials of standardizing models for life cycle cost analysis. In a first step, requirements regarding a standard model are derived from literature. As a second step, existing approaches found in literature are compared to the afore derived demands and it is analyzed to what extent they match the standardization requirements. Based on this comparison, we identify and discuss avenues for further research.
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Geissdörfer, K., Gleich, R. & Wald, A. Standardisierungspotentiale lebenszyklusbasierter Modelle des strategischen Kostenmanagements. Z Betriebswirtsch 79, 693–715 (2009). https://doi.org/10.1007/s11573-009-0256-7
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DOI: https://doi.org/10.1007/s11573-009-0256-7
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Keywords
- Strategic cost management
- Purchasing
- Total cost of ownership
- Life cycle costing
- Life cycle assessment
- Strategic purchasing