Hans-Georg Plaut

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Hans-Georg Plaut (born February 11, 1918 in Hanover ; † January 2, 1992 in Zermatt ) was a German management consultant .

Life

Plaut left grammar school shortly before graduating from high school. After an internship, he graduated from the Technical College in Weimar with a degree in automotive and mechanical engineering . During the Second World War he was drafted as a test rig engineer. Already during the war he introduced a flexible plan cost calculation in the Brinker iron works .

From 1945 to 1946 he was a consultant for business administration at the Chamber of Commerce and Industry in Hanover , after which he founded his consulting company. In doing so, he combined two previously independent cost accounting methods: the marginal cost principle according to Eugen Schmalenbach and the plan cost accounting developed in the United States as early as the 1930s. Plaut thus became the founder of the concept of marginal cost accounting , which developed into one of the standard instruments of corporate management. Plaut management consultancy was at times the market leader in Europe with its own software solutions before it was replaced by SAP in the 1980s .

In 1987, Plaut was awarded an honorary doctorate from the law and economics faculty of Saarland University . The Federal Cross of Merit followed in the following year . The Plaut'sche Privatstiftung , together with the Faculty for Business Administration of the Ludwig Maximilians University in Munich , awards the Hans Georg Plaut Science Prize for special scientific or practice-oriented work in business administration .

literature

Web links

Individual evidence

  1. ↑ Report in Focus
personal data
SURNAME Plaut, Hans-Georg
BRIEF DESCRIPTION German management consultant
DATE OF BIRTH February 11, 1918
PLACE OF BIRTH Hanover
DATE OF DEATH 2nd January 1992
Place of death Zermatt