"Grünes" Target Costing: ein Instrument des Carbon Controllings
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | German |
| Published: |
Stuttgart
IPRI
2012
|
| Series: | Research paper / IPRI International Performance Research Institute gemeinnützige GmbH
35 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VIII, 48 S. graph. Darst. |
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Record in the Search Index
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| adam_text | Titel: Grünes Target Costing
Autor: Berlin, Sebastian
Jahr: 2012
Inhaltsverzeichnis
Abbildungsverzeichnis...........................................................................................III
Management Summary............................................................................................V
1. Ausgangssituation und Problemstellung...........................................................1
2. Target Costing......................................................................................................3
2.1 Grundlagen und Verbreitung............................................................................3
2.2 Integration ökologischer Aspekte.....................................................................4
3. Grünes Target Costing.........................................................................................6
3.1 Übersicht über den Ansatz...............................................................................6
3.2 Initialisierungsphase........................................................................................7
3.3 Ermittlung von Emissionszielen.....................................................................10
3.3.1 Ermittlung der Ist-Emissionen...............................................................10
3.3.2 Bestimmung der erlaubten Emissionen anhand der Umweltbedingungen
............................................................................................................11
3.3.3 Herleitung von Emissionszielen für einzelne Produktbestandteile........17
3.3.4 Validierung der Emissionsziele.............................................................23
3.4 Ermittlung von Kostenzielen..........................................................................25
3.4.1 Ermittlung der Ist-Kosten......................................................................25
3.4.2 Berücksichtigung der Marktbedingungen durch Kundennutzen- und
Zielpreisermittlung................................................................................28
3.4.3 Kalkulation der erlaubten Kosten (Gesamtzielkosten)..........................29
3.4.4 Herleitung von Kostenzielen (Zielkostenspaltung)................................31
3.5 Ökoeffizientes Kostenmanagement...............................................................32
3.5.1 Berechnung und Interpretation von Kosten- und Emissionsindex........32
3.5.2 Feinsteuerung der Maßnahmen durch Berücksichtigung des
Kostenniveaus......................................................................................35
3.6 Grünes Kaizen Costing..................................................................................37
4. Fallstudie: Entwicklung einer grünen Logistikdienstleistung........................39
5. Grünes Target Costing als Instrument des Carbon Controllings..................41
5.1 Ökologieorientierung und Controlling.............................................................41
5.2 Carbon Controlling: Fokus auf C02-Emissionen............................................43
5.3 Einordnung des grünen Target Costing in das Carbon Controlling................45
6. Fazit und Ausblick..............................................................................................48
Literaturverzeichnis................................................................................................IV
|
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| dewey-sort | 3658.816 |
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| discipline | Wirtschaftswissenschaften |
| format | Book |
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| indexdate | 2024-07-10T00:17:46Z |
| institution | BVB |
| language | German |
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| physical | VIII, 48 S. graph. Darst. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
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| series2 | Research paper / IPRI International Performance Research Institute gemeinnützige GmbH |
| spelling | Berlin, Sebastian 1982- Verfasser (DE-588)1022204491 aut "Grünes" Target Costing ein Instrument des Carbon Controllings Sebastian Berlin Stuttgart IPRI 2012 VIII, 48 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Research paper / IPRI International Performance Research Institute gemeinnützige GmbH 35 Zielkostenrechnung (DE-588)4310399-6 gnd rswk-swf Controlling (DE-588)4070102-5 gnd rswk-swf Kohlendioxidemission (DE-588)4164507-8 gnd rswk-swf Zielkostenrechnung (DE-588)4310399-6 s Kohlendioxidemission (DE-588)4164507-8 s Controlling (DE-588)4070102-5 s DE-604 IPRI International Performance Research Institute gemeinnützige GmbH Research paper 35 (DE-604)BV023278999 35 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024996378&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Berlin, Sebastian 1982- "Grünes" Target Costing ein Instrument des Carbon Controllings Zielkostenrechnung (DE-588)4310399-6 gnd Controlling (DE-588)4070102-5 gnd Kohlendioxidemission (DE-588)4164507-8 gnd |
| subject_GND | (DE-588)4310399-6 (DE-588)4070102-5 (DE-588)4164507-8 |
| title | "Grünes" Target Costing ein Instrument des Carbon Controllings |
| title_auth | "Grünes" Target Costing ein Instrument des Carbon Controllings |
| title_exact_search | "Grünes" Target Costing ein Instrument des Carbon Controllings |
| title_full | "Grünes" Target Costing ein Instrument des Carbon Controllings Sebastian Berlin |
| title_fullStr | "Grünes" Target Costing ein Instrument des Carbon Controllings Sebastian Berlin |
| title_full_unstemmed | "Grünes" Target Costing ein Instrument des Carbon Controllings Sebastian Berlin |
| title_short | "Grünes" Target Costing |
| title_sort | grunes target costing ein instrument des carbon controllings |
| title_sub | ein Instrument des Carbon Controllings |
| topic | Zielkostenrechnung (DE-588)4310399-6 gnd Controlling (DE-588)4070102-5 gnd Kohlendioxidemission (DE-588)4164507-8 gnd |
| topic_facet | Zielkostenrechnung Controlling Kohlendioxidemission |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024996378&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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