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Controlling by Thomas Jaspersen

Controlling

by Thomas Jaspersen
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Book cover type: Paperback
  • ISBN13: 9783486713107
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Walter de Gruyter
  • Publisher Imprint: Walter de Gruyter
  • Publication Date:
  • Pages: 885
  • Original Price: GBP 52.35
  • Language: German
  • Edition: N/A
  • Item Weight: 2101 grams
  • BISAC Subject(s): Management and Leadership

Controlling wird in diesem Lehrbuch als ein ganzheitlicher Handlungsansatz definiert, bei dem eine technische, wirtschaftliche und kommunikative Planung, Umsetzung und Kontrolle erfolgt. Gegenüber der dritten Auflage wurden die Struktur und die inhaltliche Ausprägung des Buches aufgrund neuer Kommunikations- und Informationstechnologien grundlegend überarbeitet. Der hier vertretene Controllingansatz versteht sich als Abstimmungsmechanismus einer menschlichen Organisation bei der Gestaltung eines physischen Basissystems unter der besonderen Berücksichtigung der monetären Komponente. Das wichtigste Medium der hierbei stattfindenden Kommunikation ist die IT. Techniker und Ingenieure verantworten mit der technischen Datenverarbeitung einen termingerechten quantitativ fixierten Leistungsoutput mit einer wohldefinierten Qualität. Um das zu gewährleisten, müssen Regelungsmechanismen etabliert werden, welche die physischen Prozesse in eine Controllingstruktur einbinden. In einer wirtschaftlichen Datenverarbeitung wiederum gilt es, die Handlungen im Betrieb auf ihrer monetären Ebene abzubilden, sowie alsdann zu planen, umzusetzen und zu kontrollieren. Die kommunikative Datenverarbeitung hat sich mit der Entwicklung des Internets in seiner Komplexität, im Umfang der beteiligten Mitarbeiter und der gebundenen Kosten bei Investitionen sowie der Nutzung sehr schnell gleichwertig etabliert und ist daher einer Controllingstruktur zu unterstellen. Dementsprechend gliedert sich das Buch in vier Hauptteile.

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