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Controlling-Instrumente in der Unternehmenspraxis

In: Handbuch Controlling

Author

Listed:
  • Björn Baltzer

    (University of Applied Sciences Würzburg-Schweinfurt)

Abstract

Zusammenfassung Der vorliegende Beitrag präsentiert konzeptionelle Überlegungen und empirische Erkenntnisse zum Einsatz von Controlling-Instrumenten in der Unternehmenspraxis. Ausgehend von einer Charakterisierung der Instrumente des Controllings und auf Basis eines intraorganisationalen Lebenszyklusmodells werden die Einführung, die Implementierung, die Nutzung sowie der Erfolg des Einsatzes von Controlling-Instrumenten behandelt, wobei auch Überlegungen zur Legitimitätsfunktion von Controlling-Instrumenten Berücksichtigung finden. Darüber hinaus findet der Einsatz von Controlling-Instrumenten im internationalen Kontext besondere Beachtung.

Suggested Citation

  • Björn Baltzer, 2022. "Controlling-Instrumente in der Unternehmenspraxis," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 89-113, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_9
    DOI: 10.1007/978-3-658-26431-4_9
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