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Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Essay from the year 2007 in the subject Business economics - Controlling, grade: 1,3, European Business School - International University Schloß Reichartshausen Oestrich-Winkel, course: Vertiefung Controlling, language: English, abstract: Contemporar…y times are characterized by quick, dynamic, and continuing changes in theeconomy. Therefore, companies have to adapt flexibly and innovatively to thesechanges in order to stay competitive and cope with the increasing pressure of competition.In particular, Asian and East-European competitors gain market share by offeringproducts of better quality than in earlier times and for lower costs. Under these conditions,costs represent a fundamental factor for the success of western companies. Accordingly,management and employees have to fully exploit the potential that cost managementand reduction measures offer. However, costs are not the only buying decisioncriterion. Customers expect products with high quality but for a low or moderate price.Correspondingly, companies have to adjust their new product developments and productionsystems to market requirements. This can be achieved by the Target Costingapproach, a tool that is applied in more and more companies.Therefore, the aim of this essay is to explain the goals and method of Target Costing. Itstarts with giving some background information about Target Costing and its historicaldevelopment. Chapter three describes the goals of Target Costing. Then, the TargetCosting process is explained in detail. Finally, this essay concludes by discussing thatTarget Costing is an effective cost management tool for developing new products accordingto market requirements.[.].
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Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Seminar paper from the year 2008 in the subject Business economics - Controlling, grade: 1,7, European Business School - International University Schloß Reichartshausen Oestrich-Winkel, course: Seminar Controlling, language: English, abstract: Long b…efore the globalisation had become a buzz word and an impetus for companies toinvest abroad, enterprises enlarged their 'business playing field' into foreign countriesfor various reasons, such as to capture a new market, to secure resources, or to take advantageof local cost levels. Therefore, subsidiaries are heavily involved in the valuecreation process for and within multinational corporations (MNCs). However, despitethe fact that the measurement of performance is crucial for globally active companiesnot only in steering the value creation for the MNC but also, for example, in fosteringinternational expansion or guiding resource allocation, MNCs differ significantly in theextent to which they are aware of the performance of their subsidiaries.Due to the fact that strategic decisions regarding the global expansion of a MNC requirea wide and clear information basis to be able to assess how successfully a foreign subsidiaryhas conducted its business or under what possibly unfavourable environmentalconditions the business results were achieved, multinational enterprises have to implementa system for evaluating the performance of their foreign subsidiaries and theirmanagement. Therefore, this paper aims to analyse the central aspects to consider in theevaluation of the performance of foreign subsidiaries.This paper is divided into five chapters. After a short introduction to the theoreticalbackground of performance evaluation in chapter 2, the paper continues in chapter 3with the central issues of an effective performance evaluation system for foreign subsidiarieswith a clear focus on the aspect of separating managerial and subsidiary performance.Then chapter 4 illustrates the measures used for evaluating foreign subsidiaryperformance. Finally, the paper concludes by emphasising that an MNC can properlyevaluate the performance of it foreign subsidiaries only by considering the specific environmentalfactors of the foreign country, separating managerial and subsidiary performance,and supplementing financial with nonfinancial measurements.[.].
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Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Bachelor Thesis from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,9, European Business School - International University Schloß Reichartshausen Oestrich-Winkel (Chair of Strategic Aviation Mana…gement), course: Bacheloarbeit, language: English, abstract: 'Companies are just beginning to learn what nations have always known: in a complex, uncertain world filled with dangerous opponents, it is best not to go it alone' (Ohmae, 1989, p. 143). This statement emphasises the significant developments in firms' corporate strategy in the 1980s. As a response to the rise of globalisation, and thus, increased competition, companies throughout the world started collaborating with partners with interfirm cooperation. Their cooperative practices, though, were not equally relevant in all branches, but concentrated mainly on industries that were affected most by the in-creasing environmental dynamic and complexity. Therefore, firms in various industries, such as the automotive or telecommunication industry, established alliances with their competitors in order to stay competitive and to jointly expand into world markets. However, the aviation industry, in particular, has experienced downright alliance frenzy since that time. With the gradual liberalisation of international air transport, collabora-tions between carriers have steadily gained importance. Therefore, airline alliances have developed from purely horizontal links into more complex and integrated strategic alliances. These strategic alliances have been established mainly to bypass existing regula-tory restrictions and to adapt to customers' altered preferences by extending the airlines' networks. However, with the incidents that occurred during the first years of the 21st century, such as the terrorist acts of 9/11, partner airlines were forced to react to the changed external conditions. This development highlights the high dependence of air-lines and their strategic behaviour on the external environment. Therefore, this thesis aims to analyse the external conditions that persuaded the airlines to align in complex strategic alliances, and how these factors influenced their objectives. Furthermore, the thesis reveals the extent to which the changes in the external environ-ment have induced a reorientation in the airlines' alliance strategy.
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Zustand: Sehr gut. Zustand: Sehr gut | Sprache: Englisch | Produktart: Bücher | Seminar paper from the year 2008 in the subject Business economics - Controlling, grade: 1,7, European Business School - International University Schloß Reichartshausen Oestrich-Winkel, course: Seminar Controlling, language: English, abstract: Long b…efore the globalisation had become a buzz word and an impetus for companies to invest abroad, enterprises enlarged their ¿business playing field¿ into foreign countries for various reasons, such as to capture a new market, to secure resources, or to take advantage of local cost levels. Therefore, subsidiaries are heavily involved in the value creation process for and within multinational corporations (MNCs). However, despite the fact that the measurement of performance is crucial for globally active companies not only in steering the value creation for the MNC but also, for example, in fostering international expansion or guiding resource allocation, MNCs differ significantly in the extent to which they are aware of the performance of their subsidiaries. Due to the fact that strategic decisions regarding the global expansion of a MNC require a wide and clear information basis to be able to assess how successfully a foreign subsidiary has conducted its business or under what possibly unfavourable environmental conditions the business results were achieved, multinational enterprises have to implement a system for evaluating the performance of their foreign subsidiaries and their management. Therefore, this paper aims to analyse the central aspects to consider in the evaluation of the performance of foreign subsidiaries. This paper is divided into five chapters. After a short introduction to the theoretical background of performance evaluation in chapter 2, the paper continues in chapter 3 with the central issues of an effective performance evaluation system for foreign subsidiaries with a clear focus on the aspect of separating managerial and subsidiary performance. Then chapter 4 illustrates the measures used for evaluating foreign subsidiary performance. Finally, the paper concludes by emphasising that an MNC can properly evaluate the performance of it foreign subsidiaries only by considering the specific environmental factors of the foreign country, separating managerial and subsidiary performance, and supplementing financial with nonfinancial measurements. [.].
- Softcover
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Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Studienarbeit aus dem Jahr 2006 im Fachbereich Informatik - Wirtschaftsinformatik, Note: 1,4, European Business School - Internationale Universität Schloß Reichartshausen Oestrich-Winkel, Sprache: Deutsch, Abstract: Die veränderten Gegebenheiten des…Bankenmarktes führen die Universalbanken zu der Auflösung ihrer Wertschöpfungsketten und der Neustrukturierung ihrer Geschäftsmodelle. Unter Beachtung rechtlicher,monetärer und strategischer Faktoren können sie durch Auslagerung standardisierter und/oder wenig wertschöpfender Tätigkeiten ihre Ressourcen auf die Kerngeschäfte konzentrieren, die als Grundlage der neu geschaffenen Geschäftsmodelle dienen. Vorbild dabei bildet die Automobilindustrie, die binnen weniger Jahre ihre Leistungstiefe um ein Vielfaches verringert hat. Als spezialisierte Vertriebs-, Produktions-, Portfolio- oder Transaktionsbanken sind sie folglich in der Lage, den spezifischen Kundenwünschen nachzukommen und somit als Resultat dem Kostendruck zu begegnen und die Ertragslage zu verbessern.Keywords: Business Process Outsourcing, Bankenwesen, Auslagerung, Kerngeschäft.
