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Beteiligungscontrolling in der Management-Holding

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Springer Nature
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N/A
Part Number
0
GTIN
9783835001862
Condition
New
Product Description

Effektivitt und Effizienz sind die wichtigsten Richtlinien fr Beteiligungscontroller. Um glaubwrdig zu sein, mssen sich jedoch auch die Beteiligungscontroller an diesen von ihnen aufgestellten Mastben messen lassen und das Beteiligungscontrolling entsprechend gestalten. Thilo Schumacher identifiziert die Anforderungen, die an die Funktion des Beteiligungscontrolling gestellt werden unter der Bercksichtigung, dass die Aufgaben des Beteiligungscontrolling als Dienstleistungsfunktion aus den Bedrfnissen der Beteiligungs- und Konzernfhrung abzuleiten sind. Der Autor berprft, wie eine strkere Kapitalmarktorientierung der Beteiligungscontroller die unternehmensinternen Fhigkeiten ergnzen kann. Es zeigt sich, dass erhebliche Effektivitts- und Effizienzgewinne auftreten knnen, wenn sich das Beteiligungscontrolling strker gegenber unternehmensexternen Informationen und Akteuren ffnet.

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