Controlling: Concepts of Management Control, Controllership, - download pdf or read online

By Thomas Reichmann

ISBN-10: 3642607691

ISBN-13: 9783642607691

ISBN-10: 3642645461

ISBN-13: 9783642645464

In instances of globalization, festival and financial and technological growth, the everlasting development of the making plans, coordination and regulate approach of businesses is a huge job of Controlling. This ebook provides a concise inspiration for the layout of a ratio and administration document approach for every sensible a part of the corporate. It addresses besides practitioners who search determination aid of their day by day enterprise, as scientists and scholars who are looking to receive information regarding the state-of-the-art of administration keep watch over and Controllership.

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Extra resources for Controlling: Concepts of Management Control, Controllership, and Ratios

Sample text

They are characterised by separating a main term into partial components. Those facts are presented in the following Figure 14. _ . ... --------------~------------- . combined systems Fig. 14 Classification of ratio systems The dimensions ofthose systems can be recorded on the basis of quantity, time, and value. Values are principally important in connection with the accounting. The other two components time and quantities are indicators for the value and have the advantage of a uniform dimensioning.

But for the prognosis of the consequences of alternatives, precise explanations have to be at hand. Due to this, the limitedness of this method becomes obvious. It does not meet the requirements of closed decision models, be23 Cf. 716-737. Basic elements of ratio systems 31 cause ratio systems do not record alternatives. The same is valid for open decision models, which are characterised by the missing of at least one characteristic of closed systems. Open decision models systematically try to simulate human problem solving.

Lot _Md ........... nlng .. f Fig. 20 The structure of company planning Strategic Controlling is applied in order to be able to carry through a long-term company planning and control, and moreover, to provide a function of early warning, which is adequate for Controlling purposes. It must be structured in a parallel, hierarchy-like way, this means that all those Controlling fields which are 40 The RL ratio system operationally function-related or function-covering have to be checked according to their strategic relevance with special regard to their tasks and instruments.

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Controlling: Concepts of Management Control, Controllership, and Ratios by Thomas Reichmann


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