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Hierarchische Controllingkonzeption

Hierarchische Controllingkonzeption

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783642575518
Condition
New
Product Description

Ziel der Untersuchung ist es, einen formal-analytischen hierarchischen Rahmen verteilter Entscheidungsfindung zu schaffen, in dem sich die zentralen Bewertungsprobleme einer koordinationsorientierten Controllingkonzeption behandeln lassen. Der Ansatz soll dem groen Spektrum an Koordinationsmechanismen, wie sie insbesondere in dezentralen Organisationen zur Verfgung stehen, Rechnung tragen. Durch einen bergreifenden Rahmen, die hierarchische Controllingkonzeption, wird der Grundstein zur theoretischen Fundierung der noch recht jungen betriebswirtschaftlichen Disziplin des koordinationsorientierten Controlling gelegt. Auf dieser theoretischen Grundlage lassen sich Anstze zur Koordination im Team und bei opportunistischen Entscheidern analysieren. Einen Schwerpunkt der Arbeit bildet die Untersuchung der Prozekostenrechnung als Koordinationsinstrument des strategischen Controlling.

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