Big Data im Controlling. Techniken zum Umgang mit großen Datenmengen
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Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Controlling, Note: 1,3, Universität Hohenheim (Fg. BWL insb. Controlling (510C)), Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Das weltweite Aufkommen elektronischer Daten nimmt in einem überwältigenden Ausma zu. Führt man sich dabei die Funktion des Controlling vor Augen, so scheint sich eine nie dagewesene Chance zu bilden. Der Controller hat unter anderem die Aufgabe, den Manager durch geeignete Informationen in seiner Entscheidungsfunktion zu unterstützen (insbesondere Reichmann [Controlling] 45). Allerdings zeichnet sich durch Big Data ein Trend ab, der diese Funktion des Controlling gefährden könnte. Big Data - verstanden als die effiziente Speicherung und Nutzung gro er Datenmengen - ermöglicht in vielen Bereichen eine verstärkt quantitative Entscheidungsfindung mit, im Gegensatz zur bestehenden Praxis, vorhersagenden bzw. prädiktiven Informationen (vgl. McAfee/Brynjolfsson [Big Data] 62). Die Darstellung der Informationen wird dabei von Software übernommen. Verknüpft mit der Tatsache, dass die zugrunde liegenden Datenbestände nun in nahezu Echtzeit verarbeitet werden können, liefert Big Data dem Manager ein Werkzeug, welches bei ausreichender Sachkunde aufseiten des Managers die Informationsbereitstellung durch den Controller überflüssig macht. So betrachtet, kann Big Data das Controlling in seiner Informationsfunktion stark verändern (vgl. Weber [Controlling & IT] 27).
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