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Grundlagen des Controlling. Jahresabschlussanalyse, Kennzahlensysteme, Kostenrechnung

Grundlagen des Controlling. Jahresabschlussanalyse, Kennzahlensysteme, Kostenrechnung

          
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About the Book

Einsendeaufgabe aus dem Jahr 2018 im Fachbereich BWL - Controlling, Note: 0,9, Deutsche Hochschule für Prävention und Gesundheitsmanagement GmbH, Veranstaltung: Betriebswirtschaftslehre III, Sprache: Deutsch, Abstract: In dieser Einsendeaufgabe werden die wichtigsten Punkte des Controlling thematisiert. Der Begriff 'Controlling' leitet sich vom englischen Verbum 'to control' ab. Dem entsprechen im Deutschen die Begriffe steuern, regeln, lenken und beherrschen. Controlling ist also "nicht der englische oder amerikanische Begriff für Kontrolle", sondern vielmehr "die Summe aller Maßnahmen (...), die dazu dienen, die Führungsbereiche Planung, Kontrolle, Organisation, Personalführung und Information so zu koordinieren, dass die Unternehmensziele optimal erreicht werden." Controlling ist somit ein Überbegriff für gegenwarts- und zukunftsbezogene Maßnahmen, die die zielbezogene Führung eines Unternehmens bezwecken sollen. Eine dieser Maßnahmen ist die Kontrolle. Hierbei werden Werte oder Ist-Zustände erhoben bzw. überprüft, ob gesteckte Ziele erreicht wurden. Kontrolle ist also eindeutig vergangenheitsorientiert. Dahingegen wird im Controlling zukunftsorientiert versucht, Abweichungen von Zielen möglichst frühzeitig zu identifizieren und dem Management gleichzeitig Lösungsansätze für Kurskorrekturen an die Hand zu geben. Ein wichtiges Instrument des Controllings ist das Arbeiten mit Kennzahlen und Kennzahlensystemen.


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Product Details
  • ISBN-13: 9783346375599
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 22
  • Spine Width: 1 mm
  • Width: 148 mm
  • ISBN-10: 3346375595
  • Publisher Date: 02 Sep 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 41 gr


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