The controlling concept : cornerstone of performance management

Cover -- Zum Inhalt/Zu den Autoren -- Titel -- Impressum -- Preface -- Objectives and structure of the book -- Contents -- Controlling as the Foundation of Performance Management -- Introductory Remarks -- Further reading -- 1. Nature and Structure of Controlling -- 1.1 Chapter objectives -- 1.2 Introduction -- 1.3 Tasks of Controlling -- 1.4 Role and job description of the controller -- 1.5 The "House of Controlling" - Building blocks of an effective controlling system -- 1.6 The "House of Controlling" and its context factors -- 1.7 What comes next -- 1.8 Design checklist for managers and controllers -- Further reading -- 2. Management Accounting -- 2.1 Chapter objectives -- 2.2 Introduction -- 2.3 The design for effective Management Accounting -- 2.3.1 Cost and profit accounting -- 2.3.1.1 Full costing systems -- 2.3.1.2 Direct costing systems -- 2.3.1.3 Activity-based costing -- 2.3.1.4 Income statement -- 2.3.1.5 Target costing -- 2.3.2 Investment appraisal -- 2.3.3 Investment appraisal methods -- 2.3.4 Investment appraisal system -- 2.4 The configuration of effective financial accounting -- 2.5 Practical example -- 2.5.1 The Fischer corporate group -- 2.5.2 Project: Reconfiguring cost and profit accounting and financial reporting -- 2.5.3 Lessons learned -- 2.6 Configurations checklist for managers and controllers -- Further reading -- 3. Strategic Planning -- 3.1 Chapter objectives -- 3.2 Introduction -- 3.3 Creating an effective strategic plan -- 3.3.1 Strategy process -- 3.3.2 Selected strategic analysis instruments -- 3.3.3 Selected strategy development instruments -- 3.3.4 Strategy evaluation/selection with the instruments of value-based management -- 3.3.4.1 Discounted cash flow method (DCF) -- 3.3.4.2 Economic Value Added method (EVA®) -- 3.3.5 Strategy description and communication with strategy maps and the Balanced Scorecard.