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Prozeorientiertes Investitionscontrolling

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Springer Nature
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N/A
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GTIN
9783824466856
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Product Description

Vor dem Hintergrund des Informationszeitalters werden prozeuntersttzende Informationssysteme fr Unternehmen zum entscheidenden Erfolgsfaktor im globalen Wettbewerb des 21. Jahrhunderts. Die lebenszyklusorientierte Investitionsbewertung dieser Informationssysteme stellt fr das Controlling im Rahmen der Mittelvergabe knftig eine besondere Herausforderung dar. Groe Bedeutung kommt dabei der Fuzzy Logic als systematischem Erfassungsinstrument fr eine transparente Darstellung und explizite Bercksichtigung von Imponderabilien im Entscheidungsproze des Managements zu. Markus Forschner zeigt anhand dreier Fallbeispiele von Informationssystemen aus dem F&E-Bereich eines Grounternehmens, wie die Fuzzy Logic in einem prozeorientierten Ansatz den Anforderungen eines zukunftsorientierten Investitionscontrolling gerecht wird.

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