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Rolle und Einbindung des Controllers in die Organisation

Rolle und Einbindung des Controllers in die Organisation

          
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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Controlling, Note: 1,7, Universität Duisburg-Essen (Mercator School of Management), Veranstaltung: Seminar, Sprache: Deutsch, Abstract: Die vorliegende Arbeit soll dazu beitragen, die unterschiedlichen Sichtweisen des Controllings zu bündeln, ein einheitliches Rollenbild zu bestimmen und die Vor- und Nachteile im Rahmen der Einbindung in die Organisation zu analysieren. Für die Bestimmung des Rollenbildes wird neben der historischen sowie gegenwärtigen Betrachtung auch das zukünftige Bild des Controllers berücksichtigt. Ausgehend von diesen Zielen werden im Rahmen der vorliegenden Arbeit nachfolgende Forschungsfragen beantwortet: Wie hat sich das Rollenbild des Controllers im Zeitverlauf verändert und welchen Einfluss haben die aktuellen Entwicklungstendenzen auf das zukünftige Aufgabengebiet und die damit verbundene Rolle? Welche Möglichkeiten zur Einbindung in die Organisation existieren und wo liegen die Vor- und Nachteile? Welchen Herausforderungen steht der Controller im Rahmen seiner neuen Rolle gegenüber? "Die Ökonomie ist keine exakte Wissenschaft, ihre Teildisziplin Controlling ebenfalls nicht und insofern verwundert es nicht, dass für eben diese Teildisziplin bis zum heutigen Tag keine umfassende und allgemein anerkannte Definition existiert". Nachdem sich im Laufe der neunziger Jahre die koordinationsorientierte Sichtweise nach Horváth durchzusetzen schien, wird über die konzeptionelle Ausrichtung und Abgrenzung des Fachgebiets mit einer Vielzahl neuer Vorschläge in den letzten Jahren erneut diskutiert. Jeder hat seine eigene Vorstellung darüber was Controlling bedeutet beziehungsweise bedeuten soll, seien es führende Wissenschaftler oder Manager innerhalb der Unternehmung, die eine solche Querschnittsfunktion zu besetzen haben. Somit existiert eine gewisse Unklarheit bezüglich dieses Themengebietes.


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Product Details
  • ISBN-13: 9783668936225
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 40
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668936226
  • Publisher Date: 03 Apr 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 63 gr


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