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F&E-Projektcontrolling
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Um neue Produkte marktgerecht und mit wettbewerbsfhigen Kostenstrukturen zu entwickeln, setzen Unternehmen auf ein speziell fr die F&E ausgerichtetes Controlling, das F&E-Controlling. Christian Langmann analysiert die verschiedenen Verwendungsweisen von Controllinginformationen in F&E-Projekten. Er entwickelt ein Kausalmodell und berprft dieses im Rahmen einer branchenbergreifenden Befragung von 104 F&E-Projektleitern. Die Ergebnisse zeigen, dass unterschiedliche Verwendungsweisen von Controllinginformationen eine unterschiedliche Wirkung auf den Erfolg von F&E-Projekten haben, abhngig von der Ausprgung bestimmter Einflussfaktoren.
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