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Zusammenfassung BWL Lernfeld 4 - ABC-Analyse und Just-in-time $5.58
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Zusammenfassung BWL Lernfeld 4 - ABC-Analyse und Just-in-time

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Diese Zusammenfassung beinhaltet die Themen ABC-Analyse und Just-in-Time Verfahren. Definition der ABC- Analyse sowie die Berechnung der A, B, C - Güter. Was ist der Zweck einer ABC-Analyse und wann benutze ich Just-in-Time Verfahren.

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  • April 13, 2023
  • 4
  • 2022/2023
  • Summary
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ABC-Analyse
Ist eine betriebswirtschaftliche Methode, die anzeigt, welche Kunden den größten
Anteil am Gesamtumsatzes haben, welche Rohstoffe die meisten Lager-
Beschaffungskosten verursachen und welche Produkte oder Dienstleistungen den
Größten Gewinn bringen.




A Güter (sehr wichtig) haben den höchsten Beschaffungswert, aber einen





geringen Anteil ab der Beschaffungsmenge

.




B Güter (durchschnittlich wichtig) Haben Geringerer Beschaffungswert, aber
*



dafür einen höhere Beschaffungsmenge


da





C Güter (wenig wichtig) Haben den geringsten Beschaffungswert, aber die höchste
&




Beschaffungsmenge

Z. B. A Güter 80% = Das bedeutet, dass 20 % der Kunden 80 % des Umsatzes
bringen, aber ebenso 20 % der Güter 80 % der Lagerfläche einnehmen.


* 100 / Summe

• =





> bis 80




bis 5

-




Summe ausrechnen

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