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Aufgaben und Konzepte des Controllings by Krumscheid, Tobias

Aufgaben und Konzepte des Controllings

by Tobias Krumscheid
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Book cover type: Paperback
  • ISBN13: 9783640336357
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 24
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 46 grams
  • BISAC Subject(s): Management

Studienarbeit aus dem Jahr 2001 im Fachbereich BWL - Controlling, Note: 1,0, Hochschule Merseburg (Kultur- und Medienp dagogik), Sprache: Deutsch, Abstract: Der Begriff des Controllings unterlag in den letzten Jahrzehnten einer Wandlung, welche mit der zunehmenden Komplexit t und Dynamik der Ver nderungen interner und externer Einflu faktoren auf die Unternehmensf hrung in Zusammenhang steht. Am Anfang bezog sich der Begriff Controlling lediglich auf die Kontrolle selbst, die am Ende des Koordinations- Planungs- und Kontrollprozesses steht. Dies nderte sich im Laufe der Zeit dahingehend, das jetzt die Planungsphase mit einbezogen wurde und somit die M glichkeit bestand, Planabweichungen in den Entscheidungsproze mit einzubeziehen. Es fehlte aber immer noch der Entscheidungs- und Informationsbezug des Controllings. In neuerer Zeit hat sich die Auffassung des Controllings dahingehend gewandelt, das nun Themen wie Ist-Soll-Vergleich, Abweichungsanalysen und Kosten berwachung impliziert werden. Die Controllingfunktion wandelte sich zur Koordinationsfunktion, das hei t Controlling ist ein "unterst tzendes Subsystem der F hrung, das Planung, Kontrolle und Informationsversorgung koordiniert". Da in der Praxis ein Unternehmen mit verschiedensten Anforderungen konfrontiert wird, reicht es nicht, dem Controlling nur bestimmte Aufgaben zuzuweisen, vielmehr mu ein Controllingkonzept entwickelt werden, das in sich logisch als Grundlage einer Controllingdefinition dienen kann. Dies beinhaltet aber nicht, das dieses System nicht erweiterbar ist. Es mu um weitere Bereiche problemlos erg nzt werden k nnen.

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