{"id":478,"date":"2010-07-01T00:01:18","date_gmt":"2010-06-30T22:01:18","guid":{"rendered":"http:\/\/www.vineyard-mc.com\/?p=478"},"modified":"2024-04-22T14:18:29","modified_gmt":"2024-04-22T12:18:29","slug":"publikation-prozesskostenrechnung-in-der-telekommunikation","status":"publish","type":"post","link":"https:\/\/vineyard-mc.com\/de_de\/publikation-prozesskostenrechnung-in-der-telekommunikation\/","title":{"rendered":"Publikation “PKR in der Telekommunikation”"},"content":{"rendered":"

<\/p>\n

Prozesskostenrechnung in der Telekommunikation –
\nErfahrungen im Rahmen eines Pilotprojekts<\/strong><\/p>\n

Im Rahmen des Artikels wird die Pilotierung einer Prozesskostenrechnungsimplementation in einem gro\u00dfem globalen Telekommunikationsunternehmen dargestellt. Dabei wird eingegangen auf die Analyse und Auswahl von Gesch\u00e4ftseinheiten, der Aufbau einer Verrechnungslogik zur Prozesskostenrechnung als auch die Entwicklung der Methodik zur Pilotierung.
\nAnschaulich dargelegt wird die Pilotierung der Prozesskostenrechnungsimplementation dann f\u00fcr zwei Gesch\u00e4ftseinheiten, insbesondere mit Beispielen zur Produktkalkulation auf Basis prozessorientierter Kostens\u00e4tze und sowohl die Projektplanung als auch die kritischen Erfolgsfaktoren zur Entscheidungsfindung bez\u00fcglich eines weiteren Rollouts.<\/p>\n

Autoren:<\/span>
\nCarsten Fabig (Vineyard Management Consulting GmbH), Markus Walther (SAP Deutschland AG, ehemals NorCom IT AG),\u00a0Michael Rau\u00a0(ehemals O2 Germany).<\/p>\n

Link<\/span>: krp Kostenrechnungspraxis<\/span><\/a><\/span><\/span>\u00a0\u00a0\u00a0\u00a0 Brainguide<\/span><\/a><\/span> \u00a0\u00a0\u00a0 Download<\/span><\/a><\/span><\/span><\/p>\n

\n

Activity based costing within the telecommunication sector \u2013
\n<\/strong><\/strong>experiences of a pilot<\/strong><\/strong><\/p>\n

The article outlines the experiences of a pilot for the implementation of an activity based costing within a large-sized telecommunication company. It includes the analysis and the selection of business units,\u00a0the development of an allocation methodology for the activity based costing model as well as the approach for piloting such a methodology.
\nThe proof-of-concept of the pilot implementation is described illustrative for two showcase business units,\u00a0focusing on product calculations based on process-orientied expense ratios as well as the project planning and resulting critical success factors\u00a0for\u00a0decision making about a comprehensive, group-wide rollout.<\/p>\n

Authors:<\/span>
\nCarsten Fabig (Vineyard Management Consulting GmbH), Markus Walther (SAP Deutschland AG, ehemals NorCom IT AG), Michael Rau (former O2 Germany).<\/p>\n

Link: krp Kostenrechnungspraxis<\/span><\/a><\/span><\/span>\u00a0\u00a0\u00a0\u00a0 Brainguide<\/span><\/a><\/span><\/span>\u00a0\u00a0\u00a0\u00a0 Download<\/span><\/a><\/span><\/span><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

Prozesskostenrechnung in der Telekommunikation – Erfahrungen im Rahmen eines Pilotprojekts Im Rahmen des Artikels wird die Pilotierung einer Prozesskostenrechnungsimplementation in einem gro\u00dfem globalen Telekommunikationsunternehmen dargestellt. Dabei wird eingegangen auf die Analyse und Auswahl von Gesch\u00e4ftseinheiten, der Aufbau einer Verrechnungslogik zur Prozesskostenrechnung als auch die Entwicklung der Methodik zur Pilotierung. Anschaulich dargelegt wird die Pilotierung der…<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-478","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"\nPublikation "PKR in der Telekommunikation" - Vineyard Management Consulting GmbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vineyard-mc.com\/de_de\/publikation-prozesskostenrechnung-in-der-telekommunikation\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publikation "PKR in der Telekommunikation" - Vineyard Management Consulting GmbH\" \/>\n<meta property=\"og:description\" content=\"Prozesskostenrechnung in der Telekommunikation – Erfahrungen im Rahmen eines Pilotprojekts Im Rahmen des Artikels wird die Pilotierung einer Prozesskostenrechnungsimplementation in einem gro\u00dfem globalen Telekommunikationsunternehmen dargestellt. Dabei wird eingegangen auf die Analyse und Auswahl von Gesch\u00e4ftseinheiten, der Aufbau einer Verrechnungslogik zur Prozesskostenrechnung als auch die Entwicklung der Methodik zur Pilotierung. 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