Make-or-buy-entscheidungen in der produktion

The growing number of products and product variants to be produced at manufacturing companies has led to a situation in which production and assembly as steps in the value-creation chain are to an increasing degree being assigned to cooperation partners. Decisions as to such assignments are made on the basis of make-or-buy analyses which make use of both strategic - and therefore hardly quantifiable - as well as quantifiable - and therefore to which figures can be put in terms of costing - aspects. Linking these aspects to form an objective basis for decision and above all the determination of a meaningful cost basis are frequently inadequate. This article describes an integrated procedure for conducting the make-or-buy analysis whilst focussing on the preparation of a cost basis for decisions of this nature.