Wertmanagement in der Logistik.

Abstract

Wertorientiertes Management bezeichnet die Unternehmenssteuerung nach dem obersten Ziel der Maximierung des Unternehmenswerts für seine Eigentümer, Unter Berücksichtigung der Ergebnisse einer aktuellen Studie zeigt der Beitrag die zunehmende Bedeutung von Wertmanagement sowie Ansätze zur erfolgreichen Umsetzung von Wertmanagement in der Logistik auf. difuFacing above-average market growth rates and an increase in M&A activities, value based management gains importance for logistics service providers. For logistics service providers aiming to create market value, focussed cost management and constant sales increase are not sufficient. They need to manage fixed assets, working capital and capital cost. A recent market study of Horváth & Partners Management Consultants has proved that the application of value based management in the logistics sector increases but still requires readjustments. The authors have developed an approach for logistics managers to realize a holistic value based management approach, taking into account all substantial value drivers. They show practical examples of how different concepts such as process management, working capital management and risk management must be incorporated into the management and control system of a logistics provider, and how these concepts can be cascaded from a corporate value driver tree to an individual goal achievement plan for each employee. difu