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Aktuelle Aspekte des Controllings

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Springer Nature
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9783642574504
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Seit Einfhrung der ersten Controllerstellen im privatwirtschaftlichen Bereich gegen 1880 in den USA hat das Controlling eine strmische Entwicklung in der Praxis erlebt, die vielfach als Siegeszug bezeichnet wird. Gleichzeitig stand und steht insbesondere die deutschsprachige Betriebswirtschaftslehre dem Phnomen Controlling eher abwartend bis skeptisch gegenber. Insbesondere hat sich bislang kein einheitliches Controllingverstndnis heraus gebildet. Dementsprechend wird eine Vielzahl von Aufgaben mit dem Controlling verknpft, die vom Rechnungswesen bis zum De-facto-Management reichen. Prof. Dr. Hans-Jrg Hoitsch, zu dessen 60. Geburtstag dieses Buch als Festschrift erscheint, hat schon frh die Notwendigkeit einer entscheidungsorientierten Controllingfunktion gesehen. Dieses Buch gibt ein Schlaglicht auf die vielfltigen Facetten des aktuellen Controllingsverstndnisses.

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