Keywords: controlling, fractal company, guide prices, process-cost calculation, decentralised workgroups
Process cost calculation in a fractal company
Organisation structures in the 21st century which have been built upon Tayloristic, centralist approaches are no longer capable of surviving in the new market dynamics. The organisational concept of the fractal company as a decentralised, holistic approach offers the necessary vitality which can react to changes in a targeted manner. With this, the self-organising, decentralised company units have an increased need for coordination. A special problem is the coordination between central service areas and decentralised production areas with the aid of coordination mechanisms resembling those found in markets. Controlling as a decisive element in the coordination of a company requires an efficient instrument. Process cost calculation, in contrast with other costing systems, represents an efficient instrument in establishing customer-supplier relations for company units which look after service functions. Combined with conventional costing considerations, this instrument makes a "holistic company navigation" possible and thereby facilitates coordination within a fractal corporation. In order to actually achieve internal coordination which resembles market conditions, the decentralised company units require further qualitative information such as delivery service and quality data. The quality, motivation and customer consciousness of the employees, however, remain the essential characteristics of the company's "vitality".