Title: Operatives Controlling: Aufgaben, Objekte, Instrumente (German Edition)
Publisher: Gabler Verlag
Publication Date: 2002
Language: German
ISBN 10: 3409120122
ISBN 13: 9783409120128
Binding: Soft cover
Condition: New

About this title

Synopsis

Der Controller ist Dienstleister im eigenen Unternehmen. Er sorgt f�r Kosten-, Ergebnis- und Strategietransparenz. Gerade in wirtschaftlich schwierigen Zeiten m�ssen sich Unternehmen einer konsequenten Kostenanalyse stellen. Die operative Planung ist dabei Grundlage f�r das t�gliche Handeln: Chancen und Risiken erkennen und fr�hzeitig Ma�nahmen ergreifen, die Fehlentscheidungen auf F�hrungsebene verhindern und die Zielerreichung erm�glichen. Bernhard Schroeter beschreibt Controlling-Instrumente und gibt praktische Hinweise zur Kostenartengliederung, zum Aufbau einer Kontierungsanweisung sowie zur kurzfristigen Erfolgrechnung. Er hat - neben einem Cash-flow-Kennzahlensystem - die erste in sich schl�ssige Definition zum operativen wertm��igen Controlling entwickelt, die auch in der Praxis anerkannt ist.

About the Author

Bernhard Schroeter ist Lehrbeauftragter f�r Kosten- und Leistungsrechnung an verschiedenen Berufsakademien in Baden-W�rttemberg. Sein Konzept basiert auf seinen langj�hrigen Erfahrungen im Finanz- und Rechnungswesen der DaimlerChrysler AG und ist Grundlage f�r die Controlling-Ausbildung an Berufsakademien in Baden-W�rttemberg.

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