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Risiko-Controlling in der Unternehmung
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Der Einsatz von Warentermininstrumenten fhrt hufig zur Unsicherheit ber das gesamte Risikopotenzial einer Unternehmung. Daher wird das Risiko-Controlling zu einem der wichtigen Faktoren der Unternehmungsfhrung. Auf der Basis systemtheoretischer berlegungen entwickelt Jens M. Kimmig eine funktionale Konzeption des Risiko-Controlling. Dabei liegt der Schwerpunkt auf der risikoorientierten Koordination der Fhrungsteilsysteme. Der Autor prsentiert ein Konzept eines Kennzahlensystems fr Warentermingeschfte, das fr die erarbeiteten Risikokategorien verschiedene Kenngren identifiziert.
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