Description

Often these questions stand on the agenda only if completely determined goals are missed and "„the experiment of the business everyday life "“fail. In entrepreneur, managing director as well as CONTROLLER circles one speaks of completely normal marketing and management and its indices as synonym for is often a fundamental mistake in a time, which set artificial horizons for extremely technical specialization with the consequences. That is also one of the causes for the often strict view by department thinking and thus from separation from another point of view regarded is called that, sphere of activity-spreading processes, which are a substantial component of a view of the enterprise elasticity, as natural communication between spheres of activity is often presupposed. On the basis of the physical view of the elasticity, one speaks of stretches and tosses. One does not speak of overstretches (expand) and shrinks (destroy). What now are the factors of influence for stretch and toss in an In addition some selected emphasis:

A) Situation concerning orders, KonkurrenzsituationB) price level at the MarktC) changes in the infrastructure and of them location-characteristic-end) national influencing control (fiscal changes, law changes, editions) E) technical changes in the market, ErfindungenF) technological changes with effect of rationalization-closely) of natural occurences higher force (epidemic diseases, tempest, earthquake, etc.) H) extraordinary events (fire, larger averages, sabotage etc.) I) PersonalmanagementJ lacking) changes into the RohstoffsituationK) larger capital changes (share quotations, in and deflation, owner change, withdrawals of capital, credits, etc.) L) changes in the firm's structure

How from enumerating follows, there are both internal factors as well as expresses factors, which affects the enterprise elasticity. Thus a second mistake is recognized, which looked for factors of influence for the load of an enterprise only from the outside. Short thinking about the factors of influence makes also evident that all factors can be responsible both for a stretch and an upsetting. How express themselves now "„a stretching "“and "„a tossing "“of an An always obvious example is situation concerning orders-reduces one an enterprise to an extreme abstraction step, then that means,

• A given condition:
  • The equipment, speak fixed assets is present.
  • The personnel is available in quantitative and qualitative selection.
• Dynamic process:
  • Money is used.
  • By means of the money a goods creation takes place, connected with a creation of value.
  • Money is taken by the sales.

If both points are in a relative harmony, then one defines as normal condition with the elasticity goes it around deviations from the normal condition, without changing the given conditions and to cross the limit values of the definition. (To consider it participates that there is reliably discussion need with the term of the expansion, because here can depending upon view, the borders be flowing. An example: Belong does the extended work bench, thus the foreign assignment of bottleneck capacities to the expansion or is it an element of the enterprise we remain with the example of the situation concerning orders, then can it sharpen to give, which push at capacity borders. Means for the purpose are here clear views of management and its planning-plan one its enterprise during the utilization of capacity in such a way that an optimal and not maximum extent of utilization took place, have the enterprise reserves, in order to intercept order points. That one practices also sufficiently at least in middle enterprises. Beyond that going orders, need further measures, in order not to lose these at the market. What Order points are temporally limited and it are given the danger that the competition receives the orders, if one does not fulfill the needs of the customers also in quantitative regard. The consequences are not to be regarded here.

Possible measures:

• If the own design capacity is sufficient, then overtime is a first means of the choice.
• The employment employer-employee relationships limited by Leiharbeitern or is conceivable during a certain period.
• A partner search in the sense of an extended work bench is for such cases, like missing capacities in the fixed assets to the bypass of bottlenecks or missed date of delivery shifts at the customer an alternative.

What gives to do

• In shortest time the situation is to be analyzed in the context of a short term plan calculation on the assumption of the worst variant. That is compelling. In particular the financial situation, open demands, is open commitments, to examine over-capacities of any kind under view of the situation concerning orders and the fixed costs still which can be gained.
• All product calculations are to be examined and their market price, if possible in inclusion of the Konkurrenzpreise to analyze.
• As measured data the comparison is to be understood about target amounts covered and to expecting amounts covered a core statement about the yield strengths. If the view is omitted, the danger of an insolvency is as high as never at this time. If this view is omitted, then arise too many unknown quantity in the enterprise control, which by wrong decisions and temporally not co-ordinated measures cause an insolvency danger, speak is house-made.
• All external connections are to be examined and quit if necessary. That applies to the extended work bench, applies to Leiharbeiter and applies in the context of the legal regulations for limited employer-employee relationships as well as for taken up services.
• It must give an investigation of the fixed costs after its contents and open saving potentials for more favorable achievements (like e.g. insurance). The renouncement of expenditures must be depending upon requirements situation a firm goal.

By this small example is represented, as the enterprise elasticity gets practically a face. The action examples are already more multilayered from practical importance, however in an enterprise still. But the realization to attach to the enterprise elasticity more weights to constantly improve is not only a question to constantly analyze in-plant processes but these processes. Here the Controlling in its broad task sphere makes a outstanding contribution. It must be only used. Here to it attentively made that it is in principle a wrong view of Controlling, it is to be still equated with bookkeeping and to be appointed an accountant for the Controlling. Each entrepreneur of a middle or large enterprise does and its enterprise of something property, if an engineer with economiceconomics conclusion as an advisor (CONTROLLER) the management functions and not when pea counter with accounting data is regarded. Also that is often an evil that enterprise gets obviously in trouble. Specialized authority of a CONTROLLER in technical and economical view is connected a guarantor for functioning, process-spreading harmonization of the sequence organisation and a guarantor for a constantly qualified and emphasis-oriented analysis activity, with practicable suggestions for executive committees and managements. Thus enterprise elasticity does not only get a face, but also recent past it shows Verantwortlichen.Die that the absence of qualified analyses leads the management to wrong decisions and "„the failure wave "“also in so some case is house-made.

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