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Stellenwert des Controllings in Theorie und Praxis

Stellenwert des Controllings in Theorie und Praxis


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About the Book

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 2,0, FernUniversität Hagen (Lehrstuhl für Betriebswirtschaftslehre, insbesondere Unternehmensrechnung und Controlling), Veranstaltung: Seminar: Theorien des Controllings in der Praxis - Treiber oder Bremser, Sprache: Deutsch, Abstract: Thema der vorliegenden Arbeit ist es, den Stellenwert des Controllings in Theorie und Praxis zu betrachten. Dabei wird hauptsächlich auf den deutschsprachigen Raum fokussiert. Lediglich wo es notwendig erscheint, wird auch auf den angelsächsischen Sprachraum eingegangen. Dies betrifft v. a. chronologische Aspekte. Ist Controlling nur eine Modeerscheinung im weiten Feld der Wirtschaftswissenschaft und eine Eintagsfliege im unter-nehmerischen Alltag oder eine nachhaltige Disziplin im Fokus der For-schung und der praktischen Anwendung? So dichotom die Fragestellung auch anmuten mag - natürlich existieren viele Möglichkeiten, das Konstrukt "Controlling" innerhalb dieser Extreme einzuordnen. Ziel der Ausführungen ist es darum, eine Eingrenzung vorzunehmen, um letztlich Aussagen dar-über treffen zu können, welche Relevanz dem Controlling beizumessen ist. Als Maße für den Stellenwert des Controllings werden hier mehrere Aspek-te näher betrachtet werden: Die Herkunft und Geschichte, dann die Verbrei-tung sowie die Breite im Rahmen theoretischer Diskussionen und letztlich noch einige Stationen des Controllings in der Praxis und ihr aktueller Status in Unternehmen. Doch zunächst werden im zweiten Kapitel einige Begriffe erläutert und in Ihrer Bedeutung abgegrenzt. Das Kapitel drei wird sich u. a. mit dem ersten Aspekt befassen und die Historie des Controllings beleuch-ten. Im vierten Kapitel wird die Stellung des Controllings im Fokus theore-tischer Diskussion und seine Verbreitung in der deutschsprachigen Hoch-schullandschaft erörtert, um dann im fünften Kapitel einige Inhalte der prak-tischen Anwendung näher zu betrachten: Gibt es Controllinginstrumente erst, seit der Begr


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Product Details
  • ISBN-13: 9783656081609
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Series Title: German
  • Sub Title: Unablässig oder Modeerscheinung
  • Width: 148 mm
  • ISBN-10: 3656081603
  • Publisher Date: 16 Dec 2011
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 95 gr


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