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Alle DAX30-Unternehmen kommunizieren ihre Kapitalkosten, ausgelöst einerseits aus IFRS-Vorgaben, andererseits, weil sie ihre wertorientierte Performancemessung und -steuerung belegen wollen. Bei der Berechnung der Kapitalkosten verwenden die Unternehmen i. d. R. den WACC-Ansatz. Die Tiefe der Angaben variiert von der bloßen Bekanntgabe eines Prozentsatzes bis hin zur vollständigen Offenlegung aller Inputfaktoren für deren Berechnung. Die Autoren argumentieren, dass die Transparenz der Kapitalkosten jedoch wenig Mehrwert schafft, da die in die Berechnung einfließenden Parameter wie z. B. risikoloser Zins, Marktrendite oder unternehmensindividuelles Beta stark schwanken bzw. nahezu willkürlich ermittelt werden. Die von den DAX30 Konzernen zurzeit praktizierte Form der Transparenz schafft für die Adressaten der Geschäftsberichte daher nur einen geringen Erkenntnisgewinn.
Der eine Eingliederungsvereinbarung ersetzende Verwaltungsakt ist rechtswidrig, wenn die gesetzlich vorgesehene Geltungsdauer ohne Ermessenserwägungen überschritten wird.
Beim Guerilla Marketing handelt es sich um die Auswahl untypischer und undogmatischer Marketingaktivitäten, die mit einem oftmals vergleichsweise geringen Mitteleinsatz eine möglichst große Wirkung erzielen sollen. Im Kern zielt Guerilla Marketing darauf ab, anders zu sein und aufzufallen. Der Beitrag gibt einen Überblick über Methoden und Instrumente des Guerilla Marketing-Mix, die sich insbesondere (aber nicht nur) für Startups im Wettbewerb gegen etablierte, mit entsprechenden finanziellen Ressourcen ausgestattete Unternehmen eignen.
Established companies are facing two transformations involving digital technologies: becoming digitized and becoming digital. The platforms enabling these transformations are fundamentally different in their purpose, target state, success metrics — and especially, in the key responsibilities of senior leaders. Because of these differences, companies will need to apply new rules new roles, processes, metrics, and norms — to the new digital platform. To develop new rules leaders should (1) separate the teams working on the digital platform, (2) allow digital platform leaders to experiment with new rules, and (3) identify new leaders and coach them to succeed with new rules. Given the time it takes to establish new rules, companies need to start breaking old rules now.
Problem: In der Praxis kann eine gewisse „Balanced Scorecard (BSC)-Müdigkeit“ beobachtet werden. Damit fehlt es an alternativen Instrumenten, mit denen die Unternehmensstrategie operationalisiert werden kann.
Ziel: Auf der Suche nach Alternativen wird das Hoshin Kanri (HK) diskutiert. Hat HK das Potenzial, die BSC abzulösen? Worin unterscheidet sich Hoshin Kanri (HK) von der BSC und wo sind die Gemeinsamkeiten? Methode: Vergleich wesentlicher Grundzüge von BSC und HK.
Ein Markenzeichen der Hochschule Reutlingen ist die enge Kooperation zwischen Forschern, Lehrenden, Praktikern und Studierenden. Professor*innen der Hochschule Reutlingen bieten neben dem so genannten „State-of-the-Art“- Managementwissen systemische Strukturaufstellungen als „komplementäre Medizin“ für Führungskräfte an.
In daily life, people tend to use mental shortcuts to simplify and speed up their decision-making processes. A halo effect exists if the impression created by a dominant attribute influences how other attributes of an object or subject are judged. It involves a cognitive bias that leads to distorted assessments. However, the halo effect has barely been researched in a sports-related context, although it can substantially contribute to understanding how sport fans think and behave. The objective of this paper is to answer the question that is of interest for both theory and practice of sports marketing: Is there a halo effect in sports? Does the sporting success or failure of a professional soccer team radiate or even outshine other sports related and non-sports aspects and influence or distort how the club is perceived by its fans? Fans of six soccer clubs selected from the first German soccer league Bundesliga were interviewed. This paper presents the results of an empirical study based on a data set consisting of a total of 4,180 cases. The results of the analyses substantiate the distortion of the fans’ perception with regard to a very diverse range of aspects that is triggered by the sporting success or failure of their favorite club.
The persistent development towards decreasing batch sizes due to an ongoing product individualization, as well as increasingly dynamic market and competitive conditions lead to new changeability requirements in production environments. Since each of the individualized products mgith require different base materials or components and manufacturing resources, the paths of the products giong through the factory as well as the required internal transport and material supply processes are going to differ for every product. Conventional planning and control systems, which rely on predifined processes and central decision-making, are not capable to deal with the arising system's complexity along the dimensions of changing goods, layouts and throughput requirements. The concepts of "self-organization" in combination with "autonomous ocntrol" provide promising solutions to solve these new requirements by using among other things the potential of autonomous, decentralized and target-optimized logistical objects (e.g. smart products, bins and conveyor systems) wich are able to communicate and interact with each other as well as with human wokers. To investigate the potential of automation and human-robot collaboration for intralogistics, a research project for the development of a collaborative tugger train has been started at the ESB Logistics Learning Factory in lin with various student projects in neighboring research areas. This collaboraive tugger train system in combination with other manual (e.g. handcarts) and (semi-) automated conveyoer systems (e.g. automated guided forklift) will be integrated into a dynamic, self-organized scenario with varying production batch sizes to develop a method for target-oriented sefl-organization and autonomous control of intralogistics systems. For a structured investigation of self-organized scenarios a generic intralogistics model as well as a criteria cataloghe has been developed. The ESB Logistics Learning will serve as a practice-oriented research, validation and demonstration environment for these purposes.
Development of an easy teaching and simulation solution for an autonomous mobile robot system
(2019)
With mass customized production becoming the mainstream, industries are shifting from large-scale manufacturing to flexible and customized production of small batch sizes. Agile manufacturing strategies adopted by SMEs are driving the usage of collaborative robots in today's factories. Major challenges in the adoption of cobots in the industry are the lack of a highly trained workforce to program the robot to perform complex tasks and integration of robot systems to other smart devices in the factory. In addition, the teaching and simulation by non-robotics experts of many industrial collaborative robot systems like the KUKA LBR iiwa is a major challenge, since these systems are designed to be programmed by robot experts and not by shop floor workers or other non-experts. This paper describes the research and development activities done for reducing the barriers in operation and ensure holistic integration of LBR iiwa cobot in the assembly on the example of the ESB Logistics Learning Factory. These include a visual programming solution for the easy teaching of various tasks. Robotic tasts are classified based on common robotics applications and application-specific blocks abstracting specific actions are implemented. A factory worker with no programming competency cour create robot programs by combining these blocks using a Graphical User Interface. In addition, a simulation solution was developed to visualized, analyse, and optimize robotic workflow before deployment. an autonomous mobile robot is integrated with the LBR iiw to improve reconfigurability and thus also the productivity. The system as a whole is controlled using an event-driven distributed control system. Finally, the capabilities of the system are analysed based on the design principles of Industrie 4.0 and potential future research ideas are discussed to further improve the system.