Controlling : Concepts of Management Control, Controllership, and Ratios

Online-Ressource (XIV, 338p. 174 illus)

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A Fundamentals of the Controlling concept1 The evolution of the term Controlling -- 2 The Controlling structure -- B Basic elements of ratio systems as a Controlling tool -- 1 Systems related to targets -- 2 Fundamentals of model design -- C The RL ratio system -- 1 Fundamentals of the RL ratio system -- 2 The two components of the RL ratio system: the RL Controlling-ratio system and RL balance sheet-ratio system -- D IT-supported Controlling -- 1 Demands on an IT-supported Executive Information System -- 2 Prospects of the further development of EIS -- E Logistics Controlling -- 1 Tasks of Logistics Controlling -- 2 Instruments of Logistic Controlling -- 3 Using Logistics Controlling for efficiency control and preparation of decisions -- F Cost and Profit Controlling -- 1 Tasks of the Cost and Profit Controlling -- 2 Instruments of Cost and Profit Controlling -- 3 Cost and Profit Controlling in the case of changing market conditions -- G Investment Controlling -- 1 Tasks of Investment Controlling -- 2 Instruments of Investment Controlling -- 3 Checking and standardisation of investment analysis data by Investment Controlling -- 4 Principles of an Investment Controlling concept for the preparation of decisions -- 5 Concepts of investment control -- H Strategic Controlling -- 1 Tasks and targets of strategic management -- 2 Strategic Controlling -- 3 Strategic Cost and Profit Controlling -- 4 Strategic Marketing-Controlling -- 5 Scenario analysis of turn around and back stop strategies as open system simulation (OSS) -- References -- Keyword index.

10.1007/978-3-642-60769-1 [DOI]

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