Aussagekraft der Ansätze der Erlöskontrolle
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Studienarbeit aus dem Jahr 2002 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,3, Christian-Albrechts-Universität Kiel (Lehrstuhl Controlling), Veranstaltung: Management Accounting, Sprache: Deutsch, Abstract: In der Literatur sind zahlreiche Definitionen von Controlling zu finden. Nach Friedl beinhaltet das Controlling sowohl die zielorientierte Koordination von Führungsentscheidungen durch die Umsetzung von Koordinationskonzepten als auch die Versorgung der Unternehmensführung mit entscheidungsrelevanten Informationen.[1] Bereits anhand dieser Definition, aber auch anhand anderer hier nicht aufgeführter Definitionen wird deutlich, dass Controlling weit mehr darstellt als nur eine reine Kontrollfunktion.[2] Im Rahmen dieser Arbeit wird diese Tatsache weiter verdeutlicht in dem auf das zum operativen Controlling zugehörige Erlöscontrolling eingegangen wird.[3] Gegenstand der vorliegenden Arbeit ist die Aussagekraft von Ansätzen der Erlöskontrolle. Es stellen sich zunächst die Fragen: Was ist die Erlöskontrolle, was sind ihre wesentlichen Bestandteile, aus welchen Gründen wird die Erlöskontrolle benötigt und welchen Anforderungen muss diese genügen? Die Beantwortung dieser Fragen liefert die Grundlage für die anschlie ende Beschreibung der existierenden Ansätze der Erlöskontrolle, die im Folgenden nach traditionellen und funktionalen Ansätzen unterteilt werden; in der neueren Literatur erfolgt eine äquivalente Unterscheidung von Symptomanalyse und Ursachenanalyse.[4] Das Erlöscontrolling und folglich damit auch die Erlöskontrolle wird in der Literatur als Stiefkind des Rechnungswesens und des Controllings dargestellt.[5] Es hei t u. a. bei Stelling, dass die Erlöskontrolle nahezu kaum verbreitet ist und eine unzureichende theoretische Fundierung besitzt.[6] Witt und Witt sprechen davon, dass die Erlösseite im Gegensatz zur Kostenseite bisher nur sehr mangelhaft behandelt worden ist. Danach kann eine Übernahme der Erlösabweichungsanalyse
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