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Process cost calculation in a fractal company

Prozeßkostenkalkulation in einem Fraktalen Unternehmen
: Sihn, W.; Briel, R. von


International Journal of Technology Management 13 (1997), No.1, pp.68-77
ISSN: 0267-5730
ISSN: 1741-5276
Journal Article
Fraunhofer IPA ()
controlling; Decentralisation; Dezentralisierung; Fertigungsprozeß; Fractal Company; Fraktale Fabrik; fraktales Unternehmen; Kostenrechnung; Prozeßkostenrechnung

Organization structures in the 21st century which have been built upon Tayloristic, centralist approaches are no longer capable of surviving in the new market dynamics. The organizational concept of the fractal company as a decentralized, holistic approach offers the necessary vitality which can react to changes in a targeted manner. With this, the self-organizing, decentralized company units have an increased need for coordination. A special problem is the coordination between central service areas with the aid of coordination mechanisms resembling those found in markets. Controlling as a decisive element in the coordination of a company requires an efficient instrument. Process cost calculation, in contrast with other costing systems, represents an efficient instrument in establishing customer-supplier relations for company units which look after service functions. Combined with conventional costing considerations, this instrument makes a "holistic company navigation" possible and th ereby facilitates coordination within a fractal corporation. In order to actually achieve internal coordination which resembles market conditions, the decentralized company units require further qualitative information such as delivery service and quality data. The quality, motivation and customer consciousness of the employees, however, remain the essential characteristics of the companys vitality.