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Controlling Heute

Controlling Heute

          
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About the Book

Die Mißverständnisse über die Funktionen des Controlling im Unternehmen sind auch nach vielen Jahren praktischer Erfahrung und nach Vorlage einer um- fangreichen Literatur weder in der Praxis noch in der Theorie ausgeräumt. Im Ge- genteil, je mehr Bücher zu diesem Thema veröffentlicht werden, umso größer wer- den offensichtlich die Schwierigkeiten, die tatsächliche Aufgabenstellung zu erklä- ren und den Einschnitt in die betriebswirtschaftliche Konzeption seit Einführung des Controlling nachzuvollziehen. Vielleicht liegt es an der Tatsache, daß man sich in der Literatur zu viel mit dem "Controller" und zu wenig mit dem "Controlling" auseinandersetzt. Was damit gemeint ist, läßt sich durch einen Vergleich mit der Aufgabenstellung des "Kauf- männischen Leiters" und mit der Funktion "Kaufmännische Leitung" aufzeigen. Eine allgemeingültige Aussage über die Aufgabenstellung des Kaufmännischen Leiters scheitert an gewachsenen Unternehmensstrukturen, die personalbezogen, sachbezogen und entwicklungsbezogen die verschiedensten Gestaltungsmöglich- keiten offenlassen und unterschiedliche Gewichte auf die Vertriebs-, Verwaltungs-, Bilanz-, Finanz-, Personal-, Organisations- oder Materialwirtschaftsseite setzen. Welche Teilbereiche auch immer dem kaufmännischen Leiter in welcher hierarchi- schen Stellung zugeordnet sind, in der kaufmännischen Leitungs-Funktion ist die Verantwortung für die tatsächlich zugeordneten Teilbereiche eindeutig definiert und daher überschaubar.


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Product Details
  • ISBN-13: 9783409230391
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 0002-
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 231 gr
  • ISBN-10: 3409230394
  • Publisher Date: 01 Jan 1986
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 155
  • Series Title: German
  • Sub Title: Eine Einführung in Die Praxis Mit Fallbeispielen
  • Width: 156 mm


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