Controlling in Franchisesystemen der Konsumgüterwirtschaft
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Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Controlling, Note: 2,0, Universität Leipzig, Sprache: Deutsch, Abstract: In einer wirtschaftlich schwierigen Zeit, gekennzeichnet durch regelrechten Konsumverzicht und stagnierende Umsätze, kommt es zwangsläufig zu härterem Wettbewerb im Handel. Noch relativ junge Vertriebskonzepte wie das Franchising bieten Chancen für neue Impulse, was nicht nur mit den stetigen Wachstumsraten an Umsatz, Zahl der Franchisenehmerbetriebe, vergleichsweise niedrigen Insolvenzraten und der steigenden Anzahl an Franchisesystemen belegt werden kann. Auch die Vielfalt der Ausgestaltungen und die Durchdringung von Branchen, welche üblicherweise nicht durch vertikal-kooperative Vertriebssysteme besetzt werden, zeigt das noch bestehende Entwicklungspotenzial auf. Ebendiese positiven Aspekte einer, wenngleich auch noch jungen aber erfolgreichen, Entwicklung von Franchisesystemen steht eine eher karge wissenschaftliche Bearbeitung, besonders im Bereich des Controllings von Franchisesystemen, gegenüber. Franchisesysteme sind durch eine eher schwache Organisations- und eine starke Netzwerkkultur gekennzeichnet. Diese resultiert neben der rechtlichen Selbständigkeit der Partner, obwohl in langfristigen Verträgen miteinander verbunden, auch aus den sich permanent ändernden Umweltbedingungen. Jedoch begründen die Erfolgsgrö en, besonders die Kunden- und Mitgliederzufriedenheit, einer Kooperation, welche gleichzeitig Ziel- und Steuerungsgrö en des Kooperationscontrollings darstellen, die Notwendigkeit des Controllings in Kooperationen, insbesondere in Franchisesystemen. Ziel dieser Arbeit ist eine kritische Betrachtung von Anforderungen und Aufgaben einer Controllingkonzeption für Franchisesysteme, insbesondere für die Konsumgüterbranche. Ferner sollen zwei geeignete strategische Controllinginstrumente für Franchisesysteme beleuchtet und kritisch diskutiert werden. Diese als Literaturstudie konzipierte Arbeit, erhebt nicht den Anspruch handbuc
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