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Controlling

Controlling

          
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About the Book

Mit zunehmender Arbeitsteilung im Management rücken neue Techniken der Unter- nehmenssteuerung in das Blickfeld. Das Controlling bietet ein Beispiel dafür. Neu daran sind aber nicht die eingesetzten Instrumente, neuartig ist eher ihre Zusam- menfassung und der Einsatz für ein. gemeinsames Ziel. Controlling ist in der Praxis und nicht auf dem Reißbrett der Lehre entstanden. Es hat sich dort bewährt. Sein pragmatischer Bezug erschwert es, allgemeingültige Grundsätze im Sinne einer Theorie zu formulieren. Aus der Sicht der Allgemeinen Betriebswirtschaftslehre beinhaltet das Controlling Planungs-, Informations-und Kontrolltätigkeiten in einer Gewichtung, die die im Unternehmen geübte Führungskonzeption bestimmt. Man wird seinem Anliegen aber nicht gerecht, wollte man Controlling ausschließlich als eine Form herkömm- licher Kontrollen ansehen. Der Controller hat mehr zu leisten. Seine Arbeit sollte über die eines reinen Nachrechners hinausgehen und mit einem Funken Dispositi- onsgeist erhellt sein, der ihn befähigt, die Interessen des Unternehmensganzen zu sehen. Der Controller ist eher Führungsgehilfe als Zahlenknecht. Das vorliegende Buch will neben einer Standortbestimmung die Voraussetzungen und Instrumente des Controlling beschreiben. Ihre Handhabung und Arbeitsweise zeigt eine umfassende Fallstudie. Der Verfasser hofft, so am ehesten die Anforde- rungen eines Lehrbuches mit den Intentionen des Controlling verbinden zu können. Rainer Bramsemann 9 Erstes Kapitel: Begriff, Aufgaben, Abgrenzung und Entwicklung des Controlling I. Der unternehmerische Führungs-und Entscheidungsprozeß A. Führung und Entscheidung als Aufgabe des Managements 1. Management, Unternehmungsführung und Führungsentscheidungen Die Auffassung der Betriebswirtschaftslehre, nach der sämtliche güter-und geld wirt- schaftlichen Vorgänge als Kombinationsprozeß produktiver Faktoren ablaufen, gipfelt in der Existenz des dispositiven Faktors, der Unternehmungsführung.


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Product Details
  • ISBN-13: 9783409305914
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1978 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 13 mm
  • Width: 156 mm
  • ISBN-10: 3409305912
  • Publisher Date: 01 Jan 1978
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 240
  • Series Title: 0002-2. Aufl. 1986
  • Weight: 345 gr


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