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Koordinationskonzeption des Controllings in der Praxis

In: Handbuch Controlling

Author

Listed:
  • Péter Horváth

    (IPRI gGmbH)

  • Ute David

    (IPRI gGmbH)

Abstract

Zusammenfassung Das Controlling ist ein wesentlicher Bestandteil der Unternehmensführung. Entsprechend der koordinationsorientierten Konzeption übernimmt der Controller die ergebniszielorientierte Koordination innerhalb des Führungssystems. Dies betrifft insbesondere die Strategiekoordination, die operative Planung und die Informationsversorgung. Der Beitrag erläutert die Koordinationsfunktion des Controllers in Hinblick auf die Strategiegenerierung und -umsetzung, die Umsetzung der operativen Planung in Budgets sowie das Rechnungswesen und Reporting.

Suggested Citation

  • Péter Horváth & Ute David, 2022. "Koordinationskonzeption des Controllings in der Praxis," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 133-157, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_13
    DOI: 10.1007/978-3-658-26431-4_13
    as

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