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Controlling als Erfolgsfaktor neu gegründeter Unternehmen

Controlling als Erfolgsfaktor neu gegründeter Unternehmen

          
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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,7, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Veranstaltung: Unternehmensführung im Mittelstand, Sprache: Deutsch, Abstract: Traditionelle Controllingsysteme beziehen sich in der Regel überwiegend auf etablierte Unternehmen. Sie sind jedoch nicht in der Lage den gründungsspezifischen Anforderungen gerecht zu werden. Die vorliegende Arbeit eruiert verschiedene Merkmale und Anforderungen neu gegründeter Unternehmen und leitet daraus eine geeignete Controllingkonzeption ab. Auf gesamtwirtschaftlicher Ebene wird jungen, innovativen Unternehmen vor allem in Bezug auf die Schaffung neuer Arbeitsplätze und die Beschleunigung des strukturellen Wandels eine hohe Bedeutung beigemessen. In Anbetracht dieser Tatsache wiegt es besonders schwer, dass ein Drittel aller in Deutschland abgewickelter Insolvenzen auf junge Unternehmen in den ersten vier Jahren nach ihrer Gründung zurückzuführen sind1 (sh. Anlage 1). Empirische Studien haben gezeigt, dass ein wesentlicher Faktor für ein solches Scheitern in fehlenden Planungs- und Kontrollsystemen und damit in einem Mangel an Controlling begründet liegt2. Dies deutet darauf hin, dass Controlling in neu gegründeten Unternehmen ein Untersuchungsproblem von herausragender Relevanz ist (sh. Anlage 2). Jedoch beschränkt sich die Auseinandersetzung mit Controlling in Theorie und Praxis auch heute zumeist auf etablierte Unternehmen. Daher gilt es, eine den Anforderungen an Neugründungen entsprechende Controllingkonzeption zu entwickeln3. Die vorliegende Arbeit betrachtet zunächst das neu gegründete Unternehmen als solches und stellt heraus, welche controllingrelevanten Charakteristika es aufweist. Nach einer Definition des Controllingbegriffs, wird im Folgenden herausgestellt, welche gründungsspezifischen Anforderungen sich hieraus ergeben. Abschließend wird ei


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Product Details
  • ISBN-13: 9783640439089
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640439082
  • Publisher Date: 05 Oct 2009
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Weight: 95 gr


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