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Anforderungen an Controller: Qualitativ-empirische Ergebnisse von KMU

In: Controlling – Aktuelle Entwicklungen und Herausforderungen

Author

Listed:
  • Michael Kuttner

    (Johannes Kepler Universität Linz)

  • Jürgen Konyen

    (Kepler-Fonds KAG)

  • Bernhard Gärtner

    (Johannes Kepler Universität Linz)

Abstract

Zusammenfassung Das Controlling ist in der Unternehmenspraxis weitgehend etabliert und hat in der jüngsten Vergangenheit auch in kleinen und mittleren Unternehmen (KMU) zunehmend an Bedeutung gewonnen. Gründe dafür sind bspw. die Implementierung neuer IT-Systeme (z. B. Enterprise Resource Planning (ERP)-Systeme), voranschreitende Internationalisierung, zunehmender Wettbewerb und Veränderungen der rechtlichen Rahmenbedingungen. Dementsprechend besitzt das Controlling in KMU einen hohen Stellenwert für die Entscheidungsunterstützung des Managements sowie für die Planung und Steuerung der unternehmerischen Tätigkeit.

Suggested Citation

  • Michael Kuttner & Jürgen Konyen & Bernhard Gärtner, 2022. "Anforderungen an Controller: Qualitativ-empirische Ergebnisse von KMU," Springer Books, in: Birgit Feldbauer-Durstmüller & Stefan Mayr (ed.), Controlling – Aktuelle Entwicklungen und Herausforderungen, edition 2, pages 323-341, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-35169-4_18
    DOI: 10.1007/978-3-658-35169-4_18
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