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Dr. Joachim Koenen (WITec GmbH)

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Kunden<br />

A customer is the most important<br />

Visitor on our premises<br />

He is not dependent on us,<br />

We are dependent on him,<br />

He is not an interruption of our work,<br />

He is the purpose of it.<br />

He is not an outsider to our business<br />

He is a part of it<br />

We are not doing him a favour by<br />

Serving him.<br />

He is doing us a favour by giving us<br />

An opportunity to do so<br />

Mahatma Gandhi<br />

Businessplan<br />

• Businessplan<br />

– Wichtig: Selber machen!<br />

– Verstehen<br />

– Kalkulation<br />

• Vollkostenkalkulation<br />

• Teilkostenkalkulation<br />

• Deckungsbeiträge 1,2,3<br />

10

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