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BWL Basiswissen
(2010)
Fundierte Entscheidungen im Unternehmen verlangen ein solides BWL-Wissen - egal ob im Marketing, im Controlling, in der Finanzplanung, im Personalwesen oder im strategischen Management. Doch nicht jeder Praktiker im Unternehmen besitzt diese Kenntnisse. Professor Dr. Ottmar Schneck hat alle wichtigen Aspekte zusammengefasst: von den klassischen Themen des Managements über die Geschichte und die Entwicklung der Betriebswirtschaftslehre bis hin zu den aktuellen Ansätzen der modernen BWL. Die Inhalte sind systematisch und praxisnah dargestellt - Übersichten, Fallbeispiele, kurze Zusammenfassungen und Übungen am Ende jedes Kapitels erleichtern die Wissensaneignung.
Das Erkennen und Steuern von Risiken wird in einem turbulenten und dynamischen Umfeld von Unternehmen immer wichtiger. Neue Regularien wie Basel II, Solvency II und vor allem die aktuellen Reglementierungen vieler Staaten aufgrund der aktuellen Finanzmarktkrise führen zu einem verstärkten Einsatz von Instrumenten des Risikomanagements auch außerhalb von Banken und Versicherungen. Die Kenntnis der rechtlichen Vorgaben (Basel II, DRS, SolvV und MaRisk), der risikotheoretischen Grundlagen und deren Mess- und Frühwarnmethoden (Szenario, Delphi) ist für Unternehmen aus diesem Grund weiterhin eminent wichtig.Über die Grundlagen des Risikomanagements hin zu Risikocontrolling und -steuerung (d.h. der Identifikation und Messung von Risiken) beschäftigt sich dieser Praxisleitfaden zum Risikomanagement darüber hinaus auch mit dem Thema Risikovorsorge und -abwälzung durch Derivate, das für die Planung eines Risikomanagements im Unternehmen von enormer Bedeutung ist. Abschließend wird ein Fallbeispiel einer erfolgreichen Risikomanagement-Implementierung betrachtet. Schritt für Schritt soll damit nicht nur die konkrete Implementierung demonstriert sondern darüber hinaus gezeigt werden, dass solch eine Einführung möglich und sinnvoll ist.
Few unfocused factories outperform competitors, but Focus is elusive because the environment is constantly evolving and this requires changes to a factory’s key tasks. So how can focus be achieved and sustained? We present insights derived from an historical analysis of the German Hewlett-Packard server plant which went through a series of Focus changes over the years. Using this example, we provide clues for the right timing of Focus changes and discuss critical structural and infrastructural changes required during the Focus transitions, as well as cross-functional coordination and leadership challenges. Our assertion is that production operations constitute a system that can adapt to disruptive Change by using the levers of manufacturing policies to stay focused on a limited but absolutely essential task which creates a strategic advantage.
This article reviews the literature on Christmas economics. First, we present an overall picture of the debate on the potential welfare loss of gift-giving and we show strategies that reduce the potential welfare loss and might increase the number of presents received. Second, we discuss the effect of Christmas on prices and the business cycle. We provide evidence that at Christmas stock prices and airfares increase, while food prices decrease.
Management and cost accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the „lingua franca“ of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting.
It is assumed that more education leads to better understanding of complex systems. Some researchers, however, find indications that simple mechanisms like stocks and flows are not well understood even by people who have passed higher education. In this paper, we test people’s understanding of complex systems with the widely studied stock-and-flow (SF) tasks. SF tasks assess people’s understanding of the interplay between stocks and flows. We investigate SF failure of domain experts and novices in different knowledge domains. In particular, we compare performance on the original study’s bathtub task with the square wave pattern with two alternative cover stories from the engineering and business domains on different groups of business and engineering students from different semesters. Further, we show that, while engineering students perform better than business students, with progressing in higher education, students may lose the capability of dealing with simple SF tasks. We thus find hints on déformation professionelle in higher education.
The conventional view of the value-creation chain suggests offering high-value propositions at the product level (in terms of benefits provided by elements of the product) to attain high-value perceptions at the customer level, which should ultimately result in high-value appropriation at the firm level (i.e. relationship, volume, pricing and financial success). This study challenges this view and provides a differentiated understanding of the value creation chain. With a multi-industry sample of 339 companies and a sample of 626 customers to validate managerial assessments, the authors apply a configurational approach to identify whether and to what extent offering high-value propositions at the product level is necessary or sufficient for achieving superior value perceptions at the customer level and high-value appropriation at the firm level. Taking into account the company-internal and company-external environment of the value-creation chain, the study identifies seven value creation chain constellations.
In retail environments, consumers commonly evaluate products while standing on some type of flooring and concurrently being exposed to music; however, no study has examined the interaction of these two atmospheric cues. To bridge this gap, this research examines whether retailers can benefit from creating multisensory atmospheric congruent rather than incongruent retail environments of flooring and music. The results of an experiment in a real retail store reveal positive effects of multisensory congruent retail environments (e.g., soft music combined with soft flooring) on product evaluations. This study provides a new process explanation with consumers’ purchase-related self-confidence mediating these effects. Specifically, consumers in congruent rather than incongruent retail environments experience more purchase-related self confidence, which in turn leads to more favorable product evaluations. Furthermore, this study shows that consumers with a low rather than a high preference for haptic information are influenced more by multisensory atmospheric congruence when evaluating a product haptically.
Small Island Developing States (SIDS) face tension between economic growth and environmental impact. Tourism fuels growth, but the resulting solid waste and other pollutants threaten the SIDS’ natural beauty, quality of life for residents, attractiveness to tourists, and economic success. We assess the tension between tourism-driven economic growth and environmental degradation from a limits-to-growth perspective, developing a generic system dynamics model of the problem using 38 years of data from the Maldives to estimate parameters and Monte-Carlo methods to assess the sensitivity of results to uncertainty. We contrast development paths for the next three decades under three sets of policies focusing on promoting growth, managing tourism demand–supply balance, and improving waste management. Findings are counterintuitive; policies focused on better waste management alone are self defeating, because they increase tourism, growth and waste generation, undermining attractiveness and growth later. Policies that limit tourism demand improve economic and environmental health.