IDEAS home Printed from https://ideas.repec.org/a/spr/metrik/v17y2006i3p281-300.html
   My bibliography  Save this article

Einbindung des Finanzbereichs in das Beteiligungscontrolling

Author

Listed:
  • Jörn Littkemann
  • Philipp Heldt-Sorgenfrei

Abstract

Based on data from 29 German industrial multinational corporations we analyze the considerations between treasuring and controlling. Successful leading of subsidiaries depends on confidential cooperation between these both departments, equal in rang within the top of the whole corporation. In this cooperation, treasuring is focused on the liquidity-goal and controlling on the profit-goal. To reach these goals, it is necessary to implement a powerful central treasuring with financial market oriented regulations which are transparent and equal for all subsidiaries. On the other hand it is not recommended that the central treasuring strive for own profit of the subsidiaries’ costs. Copyright Springer-Verlag 2006

Suggested Citation

  • Jörn Littkemann & Philipp Heldt-Sorgenfrei, 2006. "Einbindung des Finanzbereichs in das Beteiligungscontrolling," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 17(3), pages 281-300, November.
    • Handle: RePEc:spr:metrik:v:17:y:2006:i:3:p:281-300
    DOI: 10.1007/s00187-006-0004-x
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s00187-006-0004-x
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s00187-006-0004-x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Hauschildt, Jürgen & Heldt, Philipp, 2001. "Finanzorganisation im Wandel," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 542, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    2. Herrmann, Anneliese, 1988. "Wechselkursrisiko und Unternehmensverhalten: Ergebnisse einer Befragung," Discussion Papers, Series II 64, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    3. Soenen, L. A., 1986. "International cash management: A study of the practices of U.K.-based companies," Journal of Business Research, Elsevier, vol. 14(4), pages 345-354, August.
    4. J. Fred Weston, 1954. "The Finance Function," Journal of Finance, American Finance Association, vol. 9(3), pages 265-282, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hauschildt, Jürgen & Heldt, Philipp, 2001. "Finanzorganisation im Wandel," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 542, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:metrik:v:17:y:2006:i:3:p:281-300. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.