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By Lars-Peter Bräutigam

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Overview

In vielen Branchen ist die Variantenproduktion der Regelfall der betrieblichen Leistungserstellung. Dabei sind Fragen nach dem Kostenverhalten bei zunehmender Produktdifferenzierung sowohl für das Varianten- und das Komplexitätsmanagement als auch für die Umsetzung von Mass-Customization-Strategien von großer Bedeutung.

In einem modelltheoretischen Erklärungsrahmen leitet Lars-Peter Bräutigam variantenanzahlabhängige Kostenfunktionen ab und zeigt, welche grundsätzlichen Determinanten das ...

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Business Accounting General Accounting