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Anhand von Übungen und Fallstudien lassen sich in diesem Band die zentralen Kapitel und Themen des Lehrbuchs optimal wiederholen und vertiefen.
Der Aufbau des Übungsbuchs orientiert sich an den wichtigsten im Lehrbuch vorgestellten Controlling- Instrumenten. Zu jedem Werkzeug bietet es Aufgaben und Fragestellungen aus der Praxis.
Mithilfe der umfangreichen Fallstudie der X-presso AG, die auch in Englisch dargestellt wird, können die Studierenden sich die englische Terminologie aneignen. Zusätzlich werden zusammenhängende und anspruchsvollere Aufgabenstellungen auf Prüfungsniveau angeboten.
Mit ausführlichen Lösungsvorschlägen zu jeder Aufgabe. Die 3. Auflage greift alle Aktualisierungen des Lehrbuchs auf.
Das Buch analysiert die Herausforderungen der Distribution in Afrika am konkreten Beispiel der Distributionslogistik in Westafrika und bietet konkrete Lösungsansätze für Unternehmen. Afrika rückt seit einigen Jahren zunehmend als Absatzmarkt für westliche Unternehmen in den Fokus. So nimmt auch die Frage nach dem passenden Distributionsansatz eine zentrale Rolle bei Markteintritt und -bearbeitung ein. Dabei sind die größten Herausforderungen, die Güter zeitnah, zuverlässig und kostengünstig an die Kunden zu liefern.
Neben den unmittelbaren Herausforderungen aus dem unzulänglichen Zustand der physischen Transportinfrastruktur stellen die indirekten, weichen Faktoren Unternehmen bei der Distributionslogistik immer wieder vor Probleme. Die dargestellten Lösungsansätze basieren u. a. auf Interviews mit Unternehmen, die bereits Erfahrungen bei den logistischen Herausforderungen in Westafrika gemacht haben. So bekommen westliche Unternehmen konkrete und praktikable Hinweise für einen erfolgreichen Markteintritt in (West-)Afrika.
The financial crisis of 2007-2010 was probably one of the greatest, most lustrous black-swan events that people of our generation(s) will experience – and at its heart, it was a dynamic phenomenon. It is stated in the vision of the System Dynamics Society that we aspire to transform society by influencing decision-making. Yet, it seems as if system dynamics did not play any significant role in this crisis: we did not examine the markets, we did not provide insights to banks, and we did not warn governments or the people. In our presentation we describe the dynamics involved in a housing bubble, and describe what made the last one different. With the insights gained from this exercise we conclude that, from a system dynamics perspective, the dimension of the financial crisis of 2007-2009 was eminently foreseeable, which will lead us to pose the following question: where were we as a field while this crisis was unfolding, why were we not active players? We present a range of potential answers to this question, hoping to provoke some reflection… and maybe some (re)action.
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.
Purpose – The purpose of this paper is to discuss the applicability of current benchmarking proposals for small and medium-sized enterprises (SMEs) and to suggest a condensed process for logistics benchmarking in SMEs.
Design/methodology/approach – The paper starts by outlining why the logistics function is of increasing importance for SMEs. It discusses the benefit of logistics benchmarking and typical SME restrictions in benchmarking. Available approaches to benchmarking are discussed and their weaknesses when applied to SME logistics benchmarking are analyzed. The paper develops a new benchmarking process framework for SME logistics benchmarking and reports findings of a case application in three German SMEs.
Eine gut funktionierende Logistik ist ein wichtiger Wettbewerbsfaktor. Um ihren Beitrag zum Unternehmenserfolg ermitteln zu können, müssen ihre Kosten aber bestimmbar sein. Daran hapert es häufig. Dabei gibt es Ansätze, um Logistikkosten von anderen Kosten abzugrenzen. Unternehmen müssen nur konkrete Regeln für ihren Einsatz berücksichtigen.
Fremdkapital ist aktuell „billig“, doch die Investitionstätigkeit von Unternehmen bleibt zurückhaltend. Wer investieren möchte, muss in erster Linie die Höhe der Kapitalkosten berücksichtigen, die im Gegensatz zu den Zinsen nur leicht gesunken sind. Controller brauchen geeignete Ansätze, um zukünftige Kapitalkosten in Investitionsentscheidungen einzubeziehen.
This article discusses the scientifically and industrially important problem of automating the process of unloading goods from standard shipping containers. We outline some of the challenges barring further adoption of robotic solutions to this problem, ranging from handling a vast variety of shapes, sizes, weights, appearances, and packing arrangements of the goods, through hard demands on unloading speed and reliability, to ensuring that fragile goods are not damaged. We propose a modular and reconfigurable software framework in an attempt to efficiently address some of these challenges. We also outline the general framework design and the basic functionality of the core modules developed. We present two instantiations of the software system on two different fully integrated demonstrators: 1) coping with an industrial scenario, i.e., the automated unloading of coffee sacks with an already economically interesting performance; and 2) a scenario used to demonstrate the capabilities of our scientific and technological developments in the context of medium- to long-term prospects of automation in logistics. We performed evaluations that allowed us to summarize several important lessons learned and to identify future directions of research on autonomous robots for the handling of goods in logistics applications.
Assuming that employment prospects in the country of education represent a pull factor for international students to enroll in higher education programs abroad and a selling proposition for higher education institutions campaigning for international students, this study aims at investigating the validity of these prospects. Using a qualitative research approach, in-depth interviews were conducted with recruiters of 12 companies in Germany and Russia. A content analysis was applied to identify and compare employment opportunities and barriers for international graduates with domestic degrees at individual, organizational, and institutional levels. Findings include that country-specific human capital components are highly valued by employers, that the organization’s stage of internationalization determines the valuation of human capital components as well as the availability of customized recruiting practices, and that the institutional framewor —particularly the law on labor migration—influences employers’ receptivity for international graduates as well as their international staffing strategies in general. Findings are interpreted on the background of pertinent theoretical perspectives. Conclusions are drawn and recommendations given for international students, higher education institutions, employers, and policy-makers.
Kundenforschungsprojekte sind häufig durch einen beschränkten Fokus auf bestimmte Untersuchungsobjekte, Forschungsdesigns und Datenanalyseverfahren geprägt. Leider ist das häufig zu beobachtende Standardvorgehen nicht immer korrekt und liefert in vielen Fällen sogar fehlerhafte Ergebnisse. Die Diskussion des optimalen Untersuchungsobjekts und des geeigneten Untersuchungsdesigns sind Gegenstand des ersten Teils dieses Beitrages.