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Controlling-Konzepte

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783663000785
Condition
New
Product Description

Da wacht ein Controller voller Gedanken und Themen nach kurzer Nacht morgens in ei nem Hotel auf, absolviert die blichen Hotel-Morgenablufe, geht zur Kasse und bezahlt seine Hotelrechnung und schreibt auf den Scheck 31. August 1990. Warum passiert ihm das? Vielleicht hat in diesem Hotel gerade eine Strategieklausur statt gefunden, die dieser Controller moderierend begleitet hat, wo er fr das Protokoll zustn dig gewesen ist. Parallel zum strategischen Konzept ist fr die operative Machbarkeit auch ein Mehrjahresbudget aufzustellen. Nicht da 1990 zwar der Marktanteil toll dasteht und die Potentiale kraftvoll sich prsentieren, aber 1986 schon reicht das Geld nicht mehr, um ber die praktischen Runden zu kommen. So mag es einem guten Controller passieren, da er die Jahre nach vorwrts verwechselt. (Ein professioneller Buchhalter, der gerade mit einer steuerlichen Betriebsprfung zu tun hat, kommt eher in Verlegenheit, die Jahre nach rckwrts zu vertauschen. ) Dieses Buch beherrscht in ganzheitlicher Betrachtungs weise das Vorwrts und das Rckwrts: Controlling-Konzepte fr die 90er Jahre. Es ist die Vorschaudenkweise guter Controller arbeit. Und es wurzelt in den Anfngen dieses Themas, dieser Rolle, fast dieser Zunft: nach Elmar Mayer's Zeittafel im 18. Jahrhundert bereits. Controlling und Controller sind nicht identisch. Das Controlling ist der Proze der Navi gation zu wirtschaftlichen Zielen mit Fahrplan und Planverfolgung als Steuerung, als Ortsbestimmung.

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