Controlling: Concepts of Management Control, Controllership, by Thomas Reichmann

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.

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Example text

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.

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