Methoden der Leistungsverrechnung für die Inanspruchnahme geteilt genutzter Anwendungssoftware (German Edition)

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Studienarbeit aus dem Jahr 2005 im Fachbereich BWL – Controlling, Note: 1,7, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Veranstaltung: Kostenmanagement, 18 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Der Einsatz der modernen Informationstechnologien (IT) ist für die meisten Unternehmen mittlerweile eine grundlegende Voraussetzung ihrer Geschäftstätigkeit. Besonders für die global tätigen Unternehmen wie Banken, Versicherungen oder Technologieunternehmen wird IT zu einem der wichtigsten Produktions- und Wettbewerbsfaktoren.
In der Regel kann heutzutage kein Unternehmensprozess mehr ohne die entsprechenden Steuerungs- und Überwachungsinformationen auskommen. Andererseits führt dies, bedingt durch die zunehmende Komplexität der betrieblichen IT-Infrastruktur, zu einer nachhaltigen Steigerung der IT-Kosten, bzw. der unternehmerischen Gesamtkosten. Mit durchschnittlich 14,6% vom Umsatz eines Unternehmens kann ein solches IT-Budget schon ein ernst zu nehmendes bugetäres Problem für ein Unternehmen verursachen. Das Streben nach Transparenz und nach Beherrschung dieses nicht unerheblichen Kostenblocks wurde daher immer stärker und führte in der Folge zum IT-Controlling-Ansatz.
Ziel dieser Arbeit ist es zu zeigen, dass die IT- Leitungsverrechnung ein geeignetes Instrument des IT- Controllings ist und es durch die verursachungsgerechte IT-Kostenverteilung dazu beiträgt, die Wirtschaftlichkeitsbetrachtung und Transparenz in IT- Prozesse einzubringen sowie Kosteneinsparpotenziale aufzudecken.

Product Details

  • File Size: 1045 KB
  • Print Length: 26 pages
  • Page Numbers Source ISBN: 3656808503
  • Publisher: GRIN Verlag; 1 edition (February 18, 2006)
  • Publication Date: February 18, 2006
  • Sold by:  Amazon Digital Services LLC
  • Language: German
  • ASIN: B00BDAHV8K
  • Text-to-Speech: Enabled
  • X-Ray: Not Enabled
  • Word Wise: Not Enabled
  • Lending: Not Enabled
  • Screen Reader: Supported
  • Enhanced Typesetting: Enabled

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