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71.
72.
Zusammenfassung Die Bedeutung von Dienstleistungen nimmt volks- und betriebswirtschaftlich immer weiter zu. Die zunehmende
Nachfrage führt jedoch in vielen F?llen dazu, dass die Dienstleistungen wenig systematisch und
unreflektiert auf Nachfrage durch Kunden angeboten werden. Eine systematische Planung, Entwicklung und
Kalkulation finden – im deutlichen Gegensatz zum physischen Produkt – nicht statt. Allerdings
wird ein solches Vorgehen auch durch verschiedene Spezifika der Dienstleistungen erschwert. Der vorliegende
Beitrag konzentriert sich auf (kern-)produktbegleitende Dienstleistungen und zeigt zun?chst wesentliche
theoretische Grundlagen einer prozessorientierten Planung und Kalkulation auf. Basis stellt dabei eine
Weiterentwicklung der Prozesskostenrechnung – das Time-Driven Activity-Based Costing – dar,
das für produktbegleitende Dienstleistungen angepasst wird. Die Umsetzbarkeit und der praktische Nutzen
der entwickelten prozessorientierten Planung und Kalkulation werden abschlie?end in einem Beispiel
aus der Unternehmenspraxis dargestellt.
相似文献
73.
Ingo Bode 《Public Management Review》2017,19(4):501-517
Worldwide, public service-providing organizations confront regulatory hybridization. While their societal mission persists, they are expected to become more business-like. Drawing on theory concerned with institutional complexity and ambivalence in organizations, this article illuminates the case of German acute care hospitals. We depict the emergence of market orientation in this industry, its structural impact and major sensemaking patterns at the site level. In our multiple case study, we find ‘organized ambivalence’ shaping the institutional context and affecting the undertakings’ internal life. Thus, regulatory hybridization tends to create certain traps – which challenges ideas according to which it helps improve public management. 相似文献
74.
I. Vogelsang 《Journal of Economics》2003,80(2):193-196
75.
76.
Using Meta-Analysis and GIS for Value Transfer and Scaling Up: Valuing Climate Change Induced Losses of European Wetlands 总被引:2,自引:0,他引:2
Luke M. Brander Ingo Br?uer Holger Gerdes Andrea Ghermandi Onno Kuik Anil Markandya St?le Navrud Paulo A. L. D. Nunes Marije Schaafsma Hans Vos Alfred Wagtendonk 《Environmental and Resource Economics》2012,52(3):395-413
There is growing policy and academic interest in transferring ecosystem service values from existing valuation studies to other ecosystem sites at a large geographic scale. Despite the evident policy demand for this combined transfer and “scaling up” of values, an approach to value transfer that addresses the challenges inherent in assessing ecosystem changes at a national or regional level is not available. This paper proposes a methodology for scaling up ecosystem service values to estimate the welfare effects of ecosystem change at this larger geographical scale. The methodology is illustrated by applying it to value the impact of climate change on European wetlands for the period 2000–2050. The proposed methodology makes use of meta-analysis to produce a value function. The parameters of the value function include spatial variables on wetland size and abundance, GDP per capita, and population. A geographic information system is used to construct a database of wetland sites in the case study region with information on these spatial variables. Site-specific ecosystem service values are subsequently estimated using the meta-analytic value function. The proposed method is shown to enable the adjustment of transferred values to reflect variation in important spatial variables and to account for changes in the stock of ecosystems. 相似文献
77.
Ingo Rollwagen Jan Hofmann Stefan Schneider 《Technology Analysis & Strategic Management》2013,25(3):337-349
Achieving an impact on business decision-makers with foresight does not appear to be an easy task. Therefore, the Macro Trends team at Deutsche Bank Research has formulated some criteria to guide foresight projects. They should aim to produce plausibility, provide convenience and inspiration as well as an appropriate time perspective with regard to the content of foresight results. In addition, a structured way of producing and delivering foresight, a seamless inclusion in organisational procedures, a high level of interaction with decision-makers, ideational entrepreneurship, innovation regarding communication with business people, and persistence and synchronisation with the business organisation are the key criteria for achieving a higher impact from foresight projects. To live up to these criteria, the Macro Trends team has developed a ‘trend map’ which provides a conceptual aggregation of trends – to provide orientation for decision-makers and stakeholders. 相似文献
78.
Rainer Schweickert Inna Melnykovska Ansgar Belke Ingo Bordon 《Economics of Transition》2011,19(4):667-692
This article quantifies the impact of incentives related to potential membership on institutional change as measured by the World Bank Governance Indicators. Based on a panel of 25 transition countries for the period from 1996 to 2008, we show that pre‐accession incentives provided by EU and NATO clearly matter for institutional development. In addition, path‐dependency determined by cultural norms may be overcome by economic liberalization, while foreign aid hampers institutional development. 相似文献
79.
80.
This special issue contributes to the topical field of Internet economics. The articles focus on multi-platform competition,
the changing role of telecommunications regulation, issues of net neutrality, and open source software and innovation. 相似文献