die gemeinkosten-wertanalyse nach mckinsey & company, inc.: eine methode des gemeinkosten-managements

Schwarz, Walter (October 1983) die gemeinkosten-wertanalyse nach mckinsey & company, inc.: eine methode des gemeinkosten-managements. Forschungsberichte / Research Memoranda 190

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abstract: the overhead-value-analysis (ova) according to mckinsey & company, inc. is often erroneously considered identical to the value analysis according to oenorm a 6750 and din 69 910. therefore, the aim of this paper is to give a survey of thismethod of reducing overhead costs by describing an ova-process according to available literature, and also to enable a comparison with the value analysis according to oenorm a 6750. in addition to the results of ova-applications obtained up to now the reactions of entrepreneurs and trade-union representatives are also summarized, revealing possible problems of carrying-out an ova and the management policy aspect of ova.;

Item Type: IHS Series
Status: Published
Date Deposited: 26 Sep 2014 10:34
Last Modified: 01 Apr 2016 14:07
URI: http://irihs.ihs.ac.at/id/eprint/190

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