Stefan Betz (Hrsg.)Neuere Entwicklungen in Produktion und Controlling

Rezension

Der Band behandelt in zehn Beiträgen ausgewählte Themen aus den Bereichen Produktion und Controlling. Die Problemstellungen werden nicht nur aus wissenschaftlicher Sicht bearbeitet, sondern auch unter dem Aspekt der Relevanz für die Praxis. [...] Der klare und stringente Aufbau der Ausführungen unterstützt Lektüre und Verständnis. Eine Vielzahl von Fußnoten und Literaturhinweise ergänzen die Arbeit. Die Textgestaltung ist lesefreundlich.

This book discusses various current issues relating to production and controlling. On the one hand the view of the research is of interest, on the other hand such problems are discussed, which are not only of interest for science, but also for practice.

The editorial work is divided into three parts, the contents of which differ in particular with regard to the respective planning horizon.

Within a strategic planning period, the aim is to compare uncertain capacity offers and demands. In addition, production factors, processes and programs are planned simultaneously. Further topics are the possibilities and limits of cooperation in procurement, production and sales as well as the classical business problem „Make or Buy“.

In relation to a tactical planning horizon, topics such as innovation management, variant management and complexity management will be discussed. For example the answer to the question is given, which number of possible product variants optimizes a goal determined in the apron. The investigations then lead to recommendations for action for customer-specific production.

For the operative planning period, the topic focus is then shifted: Now the focus is less on production issues and more on alternative controlling aspects. For SMEs, it is examined which factors are responsible for the success of digital transformation processes. In addition, a key performance indicator-oriented controlling concept will be developed and it will be explained which measures are recommended for the digitalization of production controlling in SMEs.

All three parts of the book are aimed at researchers as well as practitioners interested in questions of production management and controlling.