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aktuelle Berufsbild des Controllers und Logistik-Controllers in der Praxis

aktuelle Berufsbild des Controllers und Logistik-Controllers in der Praxis

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Controlling, Hochschule für Angewandte Wissenschaften Hamburg, Veranstaltung: Logistik-Controlling, Sprache: Deutsch, Abstract: Über die Inhalte und die Konzeption des Controlling wird lebhaft diskutiert. Die Ursprünge und historische Entwicklung des Controlling könnten uns helfen einer Klärung dieser Fragen näher zu kommen. Controlling findet bereits sehr früh im angloamerikanischen Sprachraum Erwähnung. Unter der Stellenbezeichnung "Countroller" waren am englischen Königshof schon im 15. Jahrhundert Aufzeichnungen über ein- und ausgehende Gelder und Güter zu machen. 1778 hatte in den USA in ähnlicher Funktion ein "Comptroller" das Gleichgewicht zwischen dem Staatsbudget und den Staatausgaben zu überwachen. Auch 1863 gab es in den USA, einen "Controller of the Currency", der die staatliche Bankenaufsicht leitete. Als erstes amerikanisches Unternehmen richtete 1880 die Eisenbahngesellschaft die Stelle eines Controllers ein. Dem Controller jener Zeit waren überwiegend finanzwirtschaftliche Aufgaben zugewiesen. In den darauf folgenden Jahren fand aber Controlling in der Privatwirtschaft nur geringe Verbreitung. Erst in den 20er Jahren begann sich Controlling in den USA stärker durchzusetzen, womit auch die Veränderungen im Aufgabenfeld des Controllers und Bedeutungszuwachs für diese Position verbunden waren. Von nun an wurden Controller auch mit Planungs- und Koordinationsaufgaben betraut. Zudem war der Controller in amerikanischen Großunternehmen meist Mitglied der Geschäftsführung oder dieser direkt zugeordnet. Es wird deutlich, dass die Ursprünge des Controlling im Rechnungswesen sowie in der Kontrollfunktion liegen und dass der Position "Controller" im Laufe der Zeit immer wieder neue Funktionen zugewachsen sind. In Deutschland blieb das Konzept des Controlling lange Zeit unbekannt. Noch in den 60er Jahren findet sich Controlling nur bei Tochterunternehmen amerikanischer Konzerne. Doch bereits 1974 verfügen


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Product Details
  • ISBN-13: 9783638680431
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3638680436
  • Publisher Date: 24 Jul 2007
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Weight: 82 gr


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