By Thomas Reichmann
In instances of globalization, festival and financial and technological development, the everlasting development of the making plans, coordination and keep watch over approach of businesses is an incredible job of Controlling. This ebook offers a concise proposal for the layout of a ratio and administration record method for every sensible a part of the corporate. It addresses in addition practitioners who search determination aid of their day by day company, as scientists and scholars who are looking to receive information regarding the cutting-edge of administration keep watch over and Controllership.
Read or Download Controlling: Concepts of Management Control, Controllership, and Ratios PDF
Best managerial books
Strategic company Tax making plans, moment version is the definitive instruction manual on company tax making plans, skipping the pointless and minute taxation information and focusing as a substitute at the significant photo in taxes. geared up round company approaches, this reader-friendly consultant exhibits you the way to optimally placed tax administration rules to paintings on your company.
Over the last decade agencies have confronted relentless client call for for larger worth at much less rate, person customization, better selection, speedier supply, better caliber, unprecedented provider, and extra lately – elevated environmental and social awareness. The organization’s weapon of choice to deal with this expanding call for has been the availability chain.
A entire overview of latest study in administration accounting. presents an intensive severe research of contemporary concerns released within the administration accounting literature and identifies gaps for destiny learn in every one factor reviewed.
The 2008 monetary difficulty has grew to become a focus at the position of monetary reporting during periods of financial downturn. In analysing the monetary challenge, many commentators have attributed blame to reasonable worth accounting (FVA) as a result of pro-cyclical influence it most likely introduces in banks' monetary statements.
- Fachbegriffe Internationale Rechnungslegung/Glossary of international accounting terms: inkl. IAS und US-GAAP, Englisch-Deutsch / Deutsch-Englisch
- Construction Accounting & Financial Management, 2nd Edition
- Financial Crime and Knowledge Workers: An Empirical Study of Defense Lawyers and White-Collar Criminals
- Preis- und Kostenmanagement von Dienstleistungen im Business-to-Business-Bereich
- Management Control
Additional resources for Controlling: Concepts of Management Control, Controllership, and Ratios
The information criterion report hierarchy, representing relevant objects in a tree-like structure, presents the real basis for a structured company analysis. At the same time, it enables the design of an object hierarchy which orientates towards the organisational structure of the company or to further interesting reference objects. g. distinguished by strategic business units or regions), the structure of the report hierarchy can be effected only company-specifically as well as in a simultaneously market-related way (cf.
Those infonnation instruments providing data for individual ratio concepts are especially the finance plan, the plan balance, the plan perfonnance costing, and moreover, further special costing. Within a target-perfonnance comparison, the planned and/or actual data, structured by the ratio systems, are compared to gain infonnation about the economic situation of the company or one single department. Gradually, different ratio systems have developed. Recent description models discussed in the business economics literature are the ROI-system, the 22 ZVEI-system and the system by Hecker.
Finally, an analysis of an IT-system is carried through, which is applied to prepare Controlling data in form of ratios in a management-orientated way. This system can be regarded as an instrument of an IT-supported ratio and report system. The RL balance sheet-ratio system within the Controlling concept can be differentiated into a balance sheet-ratio system (RL-B) with two different tasks. On the one hand, it is applied to make inter-company and extra-plant comparisons possible and on the other hand, it can be used for an internal global planning and control.