Fehlerhafte Stücklistenbewertung durch GoBD-Verstöße
Definition
Inaccurate BOM costing from manual processes violates GoBD principles on data integrity, exposing firms to Betriebsprüfung failures where costing records cannot be traced or validated.
Key Findings
- Financial Impact: €10,000-€50,000 per audit failure; 20-40 hours/month manual rework
- Frequency: Annual Betriebsprüfungen; ongoing rework
- Root Cause: Manual BOM creation lacks audit-proof trails required under GoBD
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Household and Institutional Furniture Manufacturing.
Affected Stakeholders
Controlling, Produktionsleiter, Steuerberater
Deep Analysis (Premium)
Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Related Business Risks
XRechnung-Konformitätsstrafen bei Stücklistenpreisen
Kalkulationsfehler durch fehlende DATEV-Integration
Kosten für Garantieansprüche und Nachbesserung
Logistik- und Inspektionskosten bei Garantieabwicklung
Garantiemissbrauch durch Entfernung von Seriennummern
Überkosten durch manuelle RAL-Qualitätskontrollen
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