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Gestaltung von Controllership
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Konzepte wie Shareholder Value oder Balanced Scorecard haben dem Controlling in den letzten Jahren neue inhaltliche Anste gegeben. Die organisatorische Zuordnung von Aufgaben zum Controller oder zum brigen Management blieb dagegen umstritten. Bezogen auf die Anzahl der erforderlichen Controller reichen die Forderungen von einem Ausbau bis zu einem weitgehenden Selbstcontrolling der Fhrungskrfte. Andreas Herzog entwickelt einen Bezugsrahmen, der die inhaltliche Beurteilung der Aufgabenzuordnung zum Controller erleichtert. Der Autor errtert die Kriterien, anhand derer diese Aufgabenzuordnung einzelfallabhngig auf der Basis der jeweiligen Aufgabensituation und der Aufgabentrgeralternativen entschieden werden sollte.
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