Betriebsabteilungen
Betriebsabteilungen are organizational units within a company or production plant that group related activities into functional areas. They help organize work, allocate responsibility, and coordinate processes along the value chain. The term is common in German-speaking business and manufacturing contexts, where a single operation (der Betrieb) comprises several departments (Abteilungen) such as production, assembly, maintenance, quality management, logistics, and procurement. In service companies, corresponding units may include sales, customer service, human resources, IT, and finance.
Structure and roles: Betriebsabteilungen are usually led by department heads and report to the plant manager
Cost accounting and performance: In cost accounting, each Betriebsabteilung often acts as a cost center for
Context and evolution: The concept is foundational for production planning, shop-floor control, and enterprise organization. In