Controlling: Concepts of Management Control, Controllership, and Ratios

by Thomas Reichmann

Overview

In times of globalization, competition and economic and technological progress, the permanent improvement of the planning, coordination and control system of companies is a major task of Controlling. This book presents a concise concept for the design of a ratio and management report system for each functional part of the company. It addresses as well practitioners who seek decision support in their day-to-day business, as scientists and students who want to obtain information about the state of the art of Management Control and Controllership.

Product Details

ISBN-13:	9783642645464
Publisher:	Springer Berlin Heidelberg
Publication date:	10/01/2011
Edition description:	Softcover reprint of the original 1st ed. 1997
Pages:	338
Product dimensions:	6.10(w) x 9.25(h) x 0.03(d)

Table of Contents

A Fundamentals of the Controlling concept.- 1 The evolution of the term Controlling.- 2 The Controlling structure.- B Basic elements of ratio systems as a Controlling tool.- 1 Systems related to targets.- 2 Fundamentals of model design.- C The RL ratio system.- 1 Fundamentals of the RL ratio system.- 2 The two components of the RL ratio system: the RL Controlling-ratio system and RL balance sheet-ratio system.- D IT-supported Controlling.- 1 Demands on an IT-supported Executive Information System.- 2 Prospects of the further development of EIS.- E Logistics Controlling.- 1 Tasks of Logistics Controlling.- 2 Instruments of Logistic Controlling.- 3 Using Logistics Controlling for efficiency control and preparation of decisions.- F Cost and Profit Controlling.- 1 Tasks of the Cost and Profit Controlling.- 2 Instruments of Cost and Profit Controlling.- 3 Cost and Profit Controlling in the case of changing market conditions.- G Investment Controlling.- 1 Tasks of Investment Controlling.- 2 Instruments of Investment Controlling.- 3 Checking and standardisation of investment analysis data by Investment Controlling.- 4 Principles of an Investment Controlling concept for the preparation of decisions.- 5 Concepts of investment control.- H Strategic Controlling.- 1 Tasks and targets of strategic management.- 2 Strategic Controlling.- 3 Strategic Cost and Profit Controlling.- 4 Strategic Marketing-Controlling.- 5 Scenario analysis of turn around and back stop strategies as open system simulation (OSS).- References.- Keyword index.