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Adäquate Controllingkonzeptionen: Detaillierte Erläuterung der Gemeinsamkeiten und Unterschiede

Adäquate Controllingkonzeptionen: Detaillierte Erläuterung der Gemeinsamkeiten und Unterschiede

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Veranstaltung: Controlling, 17 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Der Ende der 60er Jahre überwiegend durch Tochterunternehmen amerikanischer Konzerne übermittelte Controllingbegriff sorgte in Deutschland für die Notwendigkeit, die in der Praxis immer häufiger zum Einsatz kommende Tätigkeit des Controllers ebenfalls in der Theorie darzustellen. Da sich eine Definitionsübernahme wegen einer in amerikanischen Unternehmen fehlenden Trennung der Finanz- und Betriebsbuchhaltung als nicht zweckmäßig herausstellte, bemühte man sich um ein eigenes Verständnis dieses Begriffes. Sowie sich fortan das Tätigkeitsprofil des Controllers kontinuierlich veränderte, entwickelte sich in der einschlägigen Literatur auch die Auffassung, wie Controlling im System der Unternehmung organisatorisch einzuordnen war und welche Funktionen es wahrzunehmen hatte. Diese unterschiedlichen Auffassungen zur Einordnung des Controlling im Unternehmen spiegeln sich in den Controllingkonzeptionen diverser namhafter Wissenschaftler wider. Je nach vorliegendem Verständnis kann es somit vorkommen, dass die Tätigkeiten von Controllern sehr stark von einander abweichen. Aufgrund dieser Diskrepanz zwischen dem in der Praxis schon selbstverständlichen Wort Controlling und der Unklarheit seiner Bedeutung in der Theorie fordern zahlreiche Vertreter ein in Praxis und Forschung gleichermaßen anerkanntes Controllingverständnis. Das Ziel dieser Hausarbeit ist es zunächst die in der Literatur herrschenden Controllingkonzeptionen näher vorzustellen, um sie dann im nächsten Schritt auf Gemeinsamkeiten und Unterschiede hin vergleichen zu können. Dem Leser soll somit ein systematischer Überblick über die derzeit vertretenden Sichtweisen des Controllingverständnisses gegeben werden. Weiterhin soll es ihm eine Hilfestellung geben, die jeweils vorzufindende Konzeption im Gefüge des U


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Product Details
  • ISBN-13: 9783640230150
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3640230159
  • Publisher Date: 13 Dec 2008
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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