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Prozess-Controlling: Den Strom der Wertschöpfung unter Kontrolle halten

In: Funktions-Controlling

Author

Listed:
  • Helmut Siller

Abstract

Zusammenfassung Die klassische Ablauforganisation hatte lange Zeit die nach Verantwortlichkeiten strukturierte vertikale Abfolge von Prozessschritten und deren Koordination auf Leitungsebene im Visier. Prozessorientierung bedeutet die Abkehr vom Abteilungs- bzw. Bereichsdenken hin zur abteilungsübergreifenden Zusammenarbeit und von einzelnen Aktivitäten hin zur ganzheitlichen Betrachtung von zusammengehörigen Aktivitäten als Prozess. Modernes Prozessdenken macht nicht mehr an Organisationsgrenzen Halt, sondern verfolgt die horizontalen Prozesse der Leistungserstellung und -verwertung. Es geht um den ganzen Strom der Wertschöpfung, der von Prozessmanagement mit Unterstützung durch das Prozess-Controlling optimiert werden sollte: „Whenever there is a product for a customer, there is a value stream. The challenge lies in seeing it“ (Rother M, Shook J (1999) Learning to See – value stream mapping to add value and eliminate muda, The Lean Enterprise Institute Brookline, Mass., USA, in: https://eclass.duth.gr/modules/document/file.php/TME159/Mike%20Rother%20-%20Learning%20to%20See%20Version%201.2%20%28kanban%29_value%20stream%20lean.pdf , June 1999. Zugegriffen 24.7.2020, S. 2).

Suggested Citation

  • Helmut Siller, 2021. "Prozess-Controlling: Den Strom der Wertschöpfung unter Kontrolle halten," Springer Books, in: Rolf Eschenbach & Josef Baumüller & Helmut Siller (ed.), Funktions-Controlling, edition 2, chapter 0, pages 455-491, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-33118-4_17
    DOI: 10.1007/978-3-658-33118-4_17
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