die gemeinkosten-wertanalyse nach mckinsey company, inc.: eine methode des gemeinkosten-managements

摘要

abstract: the overhead-value-analysis (ova) according to mckinsey & company, inc. is often erroneously considered identical to the value analysis according to oenorm a 6750 and din 69 910. therefore, the aim of this paper is to give a survey of thismethod of reducing overhead costs by describing an ova-process according to available literature, and also to enable a comparison with the value analysis according to oenorm a 6750. in addition to the results of ova-applications obtained up to now the reactions of entrepreneurs and trade-union representatives are also summarized, revealing possible problems of carrying-out an ova and the management policy aspect of ova.;