August 2016
Intermediate to advanced
1267 pages
40h 20m
German
Content preview from Allgemeine Betriebswirtschaftslehre, 13th EditionBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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Die Unterscheidung zwischen institutionalem und funktionalem Controllingbegriff weist dem Controller als Institution die Rolle eines Planungsgehilfen zu.
Die Koordinationsaufgaben des Controllings beziehen sich heute auf alle Ebenen der Planung, d.h. strategische, taktische und operative Planung. Die umfassende Beteiligung des Controllings an der Planung führt zu der Frage, wie die Arbeitsteilung zwischen Controlling und Linienmanagement erfolgen soll. Diese Abgrenzung ist im Prinzip eindeutig: Das Controlling sorgt dafür, dass geplant wird, das Linienmanagement bestimmt, was geplant wird.
4.2Die Entwicklung des Controllings
Der Ursprung des Controllings liegt ebenso wie das Wort selbst in den USA. Die Wirtschaftskrise in den zwanziger Jahren ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.