Wechselwirkungen von Kosten- und Resilienzmanagement im Kontext produktorientierter Entscheidungen
Hamburg 2020, 212 Seiten
ISBN 978-3-339-11652-9 (Print), ISBN 978-3-339-11653-6 (eBook)
Controllinginstrumente, Entscheidungsunterstützung, Industrieunternehmen, Kostenmanagement, Leitfadengestützte Interviews, Organisationale Resilienz, Qualitative Forschung, Resilienzmanagement, Unternehmenskrise
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Companies have to deal with an increased frequency of events which potentially threaten the survival of the organisation. Thus, they need to be resilient to survive and thrive in these challenging conditions. Simultaneously, companies are forced to be more efficient to remain competitive. Therefore, cost management is an essential activity to increase and keep efficiency.
The thesis aims to provide a contribution to the relationship between cost and resilience management within manufacturing companies. Therefore, the trade-offs between cost and resilience are investigated. To investigate the trade-offs, semi-structured interviews are performed. The sample consists of managers from product management, management accounting, production, business continuity management and general management.
In the first step of the data analysis, activities are identified which are pursued by the companies to either reach a cost or a resilience oriented goal. Moreover, influencing factors have been derived out of the interview material. With the second step of the analysis, the relationship types are determined which arise by executing an activity. The results offer a vital evidence for a conflict between building redundancy and cost level. In this regard, a tool which assesses costs and resilience simultaneously is developed. Thereafter, the tool is tested within an automotive company.
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