die gemeinkosten-wertanalyse nach mckinsey & company, inc.: eine methode des gemeinkosten-managements
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...| Link(s) zu Dokument(en): | IHS Publikation |
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| Format: | IHS Series NonPeerReviewed |
| Sprache: | Englisch |
| Veröffentlicht: |
institut fuer hoehere studien
1983
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| Zusammenfassung: | 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.; |
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