A clear tendency towards a change of functional organization into project organization is seen in modern and client-oriented businesses. Therefore project management in producing businesses as well as in the service industry is made out as an independent management function. The successful canvassing and handling of contract work in project-oriented businesses, which are in turn client-oriented, requires controlling in the sense of a management-supporting system. In this thesis the focus lies on the earliest phases of the sales process of technical products and the area of project controlling is diversified by pro-active elements of cost management. The necessity to systematize the different approaches in costing and cost-cutting and their realization them is shown in this paper. A methodical and an organisational integration of the approaches of cost management in project ontrolling represents the main challenge in project-oriented businesses. An implementation model of early cost management in project-oriented businesses on one side as well as a procedure model of early costing on the other side are drafted basing on analytically deductive findings. Having proved them in practice enables an iterative development and verifies the results.
|Effective start/end date||1/03/96 → 28/02/99|
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