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Verhaltensorientiertes Controlling by Punzo, Daniel

Verhaltensorientiertes Controlling

by Daniel Punzo
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Book cover type: Paperback
  • ISBN13: 9783640774692
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 28
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 50 grams
  • BISAC Subject(s): Management

Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Controlling, Note: 1,3, FOM Hochschule f r Oekonomie & Management gemeinn tzige GmbH, Berlin fr her Fachhochschule, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: S mtliche Entscheidungen im Unternehmen werden von Menschen mit beschr nkten F higkeiten und menschlichen Eigenschaften getroffen. Menschliches Verhalten f hrt zu systematischen Verzerrungen in betriebswirtschaftlichen Zusammenh ngen. Deswegen wird die Einbeziehung psychologischer Erkenntnisse in die Controllingtheorie immer st rker gefordert. Diese Forderung geht einher mit Kritik an praxisfernen neoklassischen Systemen und an der klassischen konomischen Theorie des Homo Oeconomicus. Jenem objektiv rational handelnden Marktteilnehmer, der fernab pers nlicher Pr ferenzen mit vollst ndiger Voraussicht, unendlichen finanziellen Mitteln und uneingeschr nktem Marktzugriff durch Nutzenkalk l motiviert wird. St rker auf die realen Eigenschaften von Menschen einzugehen, und dadurch neue Perspektiven zu ffnen, wird in der Theorie mit "Verhaltensorientierung" beschrieben. Im Rahmen dieser Seminararbeit werden zun chst die klassische Auffassung des Controllings, wie sie in vielen Lehrb chern beschrieben wird, sowie weitere wichtige Grundbegriffe in diesem Zusammenhang erkl rt. Anschlie end werden mit Hilfe der sog. Prinzipal-Agent-Theorie erste Fragestellungen und Erkl rungen auf das Zusammenwirken von Wirtschaftssubjekten gegeben. In Kapitel drei werden h ufig auftretende Probleme im Verh ltnis zwischen Controller und Manager aufgezeigt, bevor in Kapitel vier praxisnahe Handlungsempfehlungen f r den modernen Controller abgeleitet werden. Ziel dieser Arbeit soll sein, ein verhaltensorientiertes Controlling (Behavioral Controlling) in seiner Funktion als meinungsbildendes Instrument des Managements genauer zu untersuchen.

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