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Grundlagen des Controlling. Jahresabschlussanalyse, Kennzahlensysteme, Kostenrechnung by Dybza, Josefine

Grundlagen des Controlling. Jahresabschlussanalyse, Kennzahlensysteme, Kostenrechnung

by Josefine Dybza
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Book cover type: Paperback
  • ISBN13: 9783346375599
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 22
  • Original Price: USD 13.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 41 grams
  • BISAC Subject(s): Management

Einsendeaufgabe aus dem Jahr 2018 im Fachbereich BWL - Controlling, Note: 0,9, Deutsche Hochschule für Prävention und Gesundheitsmanagement GmbH, Veranstaltung: Betriebswirtschaftslehre III, Sprache: Deutsch, Abstract: In dieser Einsendeaufgabe werden die wichtigsten Punkte des Controlling thematisiert. Der Begriff 'Controlling' leitet sich vom englischen Verbum 'to control' ab. Dem entsprechen im Deutschen die Begriffe steuern, regeln, lenken und beherrschen. Controlling ist also "nicht der englische oder amerikanische Begriff für Kontrolle", sondern vielmehr "die Summe aller Ma nahmen (...), die dazu dienen, die Führungsbereiche Planung, Kontrolle, Organisation, Personalführung und Information so zu koordinieren, dass die Unternehmensziele optimal erreicht werden." Controlling ist somit ein Überbegriff für gegenwarts- und zukunftsbezogene Ma nahmen, die die zielbezogene Führung eines Unternehmens bezwecken sollen. Eine dieser Ma nahmen ist die Kontrolle. Hierbei werden Werte oder Ist-Zustände erhoben bzw. überprüft, ob gesteckte Ziele erreicht wurden. Kontrolle ist also eindeutig vergangenheitsorientiert. Dahingegen wird im Controlling zukunftsorientiert versucht, Abweichungen von Zielen möglichst frühzeitig zu identifizieren und dem Management gleichzeitig Lösungsansätze für Kurskorrekturen an die Hand zu geben. Ein wichtiges Instrument des Controllings ist das Arbeiten mit Kennzahlen und Kennzahlensystemen.

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