In times of globalization, competition and economic and technological progress, the permanent improvement of the planning, coordination and control system of companies is a major task of Controlling. This book presents a concise concept for the design of a ratio and management report system for each functional part of the company. It addresses as well practitioners who seek decision support in their day-to-day business, as scientists and students who want to obtain information about the state of the art of Management Control and Controllership.
Inhaltsverzeichnis
A Fundamentals of the Controlling concept. - 1 The evolution of the term Controlling. - 2 The Controlling structure. - B Basic elements of ratio systems as a Controlling tool. - 1 Systems related to targets. - 2 Fundamentals of model design. - C The RL ratio system. - 1 Fundamentals of the RL ratio system. - 2 The two components of the RL ratio system: the RL Controlling-ratio system and RL balance sheet-ratio system. - D IT-supported Controlling. - 1 Demands on an IT-supported Executive Information System. - 2 Prospects of the further development of EIS. - E Logistics Controlling. - 1 Tasks of Logistics Controlling. - 2 Instruments of Logistic Controlling. - 3 Using Logistics Controlling for efficiency control and preparation of decisions. - F Cost and Profit Controlling. - 1 Tasks of the Cost and Profit Controlling. - 2 Instruments of Cost and Profit Controlling. - 3 Cost and Profit Controlling in the case of changing market conditions. - G Investment Controlling. - 1 Tasks of Investment Controlling. - 2 Instruments of Investment Controlling. - 3 Checking and standardisation of investment analysis data by Investment Controlling. - 4 Principles of an Investment Controlling concept for the preparation of decisions. - 5 Concepts of investment control. - H Strategic Controlling. - 1 Tasks and targets of strategic management. - 2 Strategic Controlling. - 3 Strategic Cost and Profit Controlling. - 4 Strategic Marketing-Controlling. - 5 Scenario analysis of turn around and back stop strategies as open system simulation (OSS). - References. - Keyword index.
