Selection of Completed Research Projects

Dept. V: Chair of Management Accounting and Control

Overview of a selection of completed research projects of the Chair of Management Accounting and Control

WorC-Opt: Logistic Provisions to Optimise Working Capital in the Plant Engineering and Construction Industry

Development of an approach to determine a strategy- and context-depended optimum of working capital while accounting for internal goal conflicts. To achieve the optimum, logistic provisions directed towards working capital shall be evaluated.

Approach and Expected Results:
Identification of relevant strategic and context factors, matrix to capture goal conflicts, demonstrate how to determine an optimum working capital goal und evaluation of logistic provisions.


Funded by:

Funding acknowledgement: IGF project 17190 of Forschungsvereinigung Gesellschaft für Verkehrsbetriebswirtschaft und Logistik e.V. - GVB, Wiesenweg 2, 93352 Rohr is supported by AiF within the programme to support industrial joint research ("Programm zur Förderung der industriellen Gemeinschaftsforschung und -entwicklung (IGF)") of the Federal Ministry of Economics and Technology ("Bundesministerium für Wirtschaft und Technologie") due to a decision of the German Bundestag ("Deutscher Bundestag").

Begin: 01.08.2011; End: 31.07.2013.

Effects of Incentive Regulation in the German Electricity Industry

Beginning 2009, the German electricity industry was confronted with a change from a more cost-based regulation towards an incentive-based regulation. It is expected, that this change in the regulation system leads to changes in the regulated companies' expectations, behaviour and internal processes. The study of the Chair of Management Accounting and Control (University of Stuttgart), which was conducted September 2009, presents an analysis based on a broad data sample of the German electricity industry for the first time. Do not hesitate to contact us, if you have any comments on the study.

Study results:
Auswirkungen der Anreizregulierung auf die deutsche Elektrizitätswirtschaft

2009 - 2010

Cost Study concerning cost structures in indirect areas

How good are German companies concerning their cost structures? Did past cost cutting programmes yield any positive results? Answers to this questions are given by the benchmark study "Kostenmanagement in Deutschland - Status, Erwartungen, Potenziale" ("Cost Management in Germany - Status, Expectations, and Potentials"), which was undertaken jointly by the management consultancy Seidenschwarz & Comp. and the Chair of Management Accounting and Control of University of Stuttgart and was supported by SAS. The study's aim was to identify necessary tasks to optimise costs and resources. The study focuses on indirect areas.

Seidenschwarz & Comp., SAS

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