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Einführung in das Controlling

In: Handbuch Controlling

Author

Listed:
  • Wolfgang Becker

    (Otto-Friedrich-Universität Bamberg)

  • Patrick Ulrich

    (Hochschule Aalen – Technik und Wirtschaft)

Abstract

Zusammenfassung Die betriebswirtschaftliche Teildisziplin des Controllings ist in den letzten Jahren in Theorie und Praxis über ihre historischen Wurzeln – das (interne) Rechnungswesen – zunehmend hinausgewachsen. Natürlich spielen die Methoden, Instrumente und Werkzeuge des Rechnungswesens noch immer eine zentrale Rolle für das Controlling. Letzteres ist jedoch längst wesentlich mehr als ein reiner Dienstleistungsbereich, der Zahlen und Fakten für die Unternehmensführung liefert. Unternehmensführung und Controlling sind inzwischen funktional so eng verzahnt, dass eine integrative Betrachtung dieser Funktionen zwingend erscheint.

Suggested Citation

  • Wolfgang Becker & Patrick Ulrich, 2022. "Einführung in das Controlling," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 3-5, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_1
    DOI: 10.1007/978-3-658-26431-4_1
    as

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