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Integrationsnotwendigkeiten im Controlling bei der Transformation zum Lösungsanbieter

Author

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  • Friederike Wall

    (Alpen-Adria-Universität Klagenfurt)

  • Gernot Mödritscher

    (Alpen-Adria-Universität Klagenfurt)

Abstract

Zusammenfassung Mit der Transformation zum Lösungsanbieter ergeben sich für das Controlling spezifische Anforderungen, die das traditionelle Instrumentarium des Controllings nur teilweise erfüllen kann. Ausgehend von den Besonderheiten der Integration von Produkt und Dienstleistungen zu Lösungen entwickelt der Beitrag Vorschläge für eine wertorientierte Steuerung bei Lösungsanbietern. Der kundenzentrierten Perspektive des Lösungsgeschäfts entsprechend wird dabei das langfristige Wertziel über den Customer Lifetime Value konkretisiert und in kundenspezifische Residualgewinngrößen überführt. Neben der kundenbezogenen Risikosteuerung und Preisfindung behandelt der Beitrag ferner Aspekte der Anreizgestaltung im Lösungsgeschäft.

Suggested Citation

  • Friederike Wall & Gernot Mödritscher, 2012. "Integrationsnotwendigkeiten im Controlling bei der Transformation zum Lösungsanbieter," Schmalenbach Journal of Business Research, Springer, vol. 64(65), pages 128-152, January.
    • Handle: RePEc:spr:sjobre:v:64:y:2012:i:65:d:10.1007_bf03373010
    DOI: 10.1007/BF03373010
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