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Controlling by Lothar Hans

Controlling

by Lothar Hans
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Book cover type: Paperback
  • ISBN13: 9783486582468
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Walter de Gruyter
  • Publisher Imprint: Walter de Gruyter
  • Publication Date:
  • Pages: 366
  • Original Price: USD 56.0
  • Language: German
  • Edition: N/A
  • Item Weight: 586 grams
  • BISAC Subject(s): Management and Accounting / Financial

Das vorliegende Lehrbuch hat eine bewährte Grundsystematik: Es werden die Konzeptionen und Instrumente auf den Ebenen der zeitlich und sachlich differenzierten Controllingstufen dargelegt und diskutiert, wobei von einem eigenständigen Funktionsbereich Controlling ausgegangen wird, der die Unternehmensleitung bei der Erfüllung ihrer Führungsaufgaben unterstützt. Zur Neuauflage: In allen Teilen ist der Stoff an den aktuellen Stand der fachlichen Diskussion angepasst. Ergänzt wird im zweiten Kapitel der Abschnitt über Kennzahlen und Kennzahlensysteme; aufgrund der praktischen Bedeutung dieses Instrumentariums erscheint eine vorgeschaltete zusammenfassende Darstellung zweckmä ig. Aufbauend hierauf wird im dritten Kapitel zusätzlich das Management- und Kennzahlensystem der Balanced Scorecard erläutert, dessen grundsätzliche Aufgabe in der Umsetzung der Planstrategien in den einzelnen Teilbereichen des Unternehmens gesehen wird. Des Weiteren ist der Teil über die Rationalisierungsinstrumente erweitert, indem die Methodik des Zielkostenmanagements ausführlicher dargestellt und die Technik des Benchmarking als Instrument zur Erkennung des Rationalisierungsbedarfes ergänzt wird.

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