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Operatives Controlling als integraler Bestandteil der Unternehmensführung

Operatives Controlling als integraler Bestandteil der Unternehmensführung

          
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About the Book

Diplomarbeit aus dem Jahr 2001 im Fachbereich BWL - Controlling, Note: 1,3, Fachhochschule Lausitz (Fachbereich Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Durch die ständig zunehmende Dynamik der Umwelt, stagnierenden Märkten, steigender Wettbewerbsdruck, Einengung des Handlungsspielraumes durch neue Gesetze usw. sind die Anforderungen an Unternehmen stark gewachsen. Heute reicht es nicht mehr aus, etwas zu produzieren und zu verkaufen. Nur allzu oft ist steigender Umsatz allein kein Garant für Unternehmenserfolg. Es ist vor allem die Koordination der Ressourcen und die Fähigkeit des Unternehmens sich schnell an den Markt bzw. an die Kunden anzupassen, das die Zukunft des Unternehmens sichert. Das Buch stellt das Controlling-Konzept und den Controlling-Gedanken vor, sodass die angesprochenen Probleme der heutigen Wirtschaftswelt zu Herausforderungen und Chancen werden. Der Fokus liegt im operativen Controlling als das Zusammenspiel zwischen: * Planung * Information * Kontrolle * Steuerung Als Planung ist die Budgetierung gewählt worden, da sie die beste Methode der operative Planung darstellt, die in der Praxis angewandt wird. Das Informationssystem des Controllers ist die Kostenrechnung. Die vorliegende Arbeit bedient sich hier der Prozesskostenrechnung, da sie eine moderne und genaue Form der Kostenermittlung darstellt. Danach wird die Budgetkontrolle vorgestellt. Dabei ist die Abweichung zwischen Plan und Ist die Grundlage für Unternehmensverbesserungen. Als ganzheitliches Steuerungsinstrument des operativen Controlling wird das Prozessorientierte Performance Measurement vorgestellt. Zum Abschluss wird als Ausblick das Lean-Controlling diskutiert.


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Product Details
  • ISBN-13: 9783638698573
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3638698572
  • Publisher Date: 28 Jul 2007
  • Height: 210 mm
  • No of Pages: 154
  • Series Title: German
  • Weight: 208 gr


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