Finanzcontrolling. Ein Überblick zu Grundlagen, Zielen und Aufgaben (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 2,3, Hochschule Aschaffenburg, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Der Begriff Controlling wird vom Englischen „to control“ abgeleitet und heißt übersetzt „lenken“, „steuern“ und „regeln“. Für den Begriff „Controlling“ existiert in der Literatur keine einheitliche Definition. Deshalb gibt es auch unterschiedliche Auffassungen zu den Controllingzielen, den Controllingaufgaben und der Verbreitung des Controllings. Controlling kann als Subsystem der Unternehmensführung angesehen werden, das dem Zweck einer planvollen und zielorientierten Unternehmenssteuerung dient. Es dient dem Prozess der Zielfestlegung, der Planung und der Steuerung im finanz- und leistungswirtschaftlichen Bereich. Ein Controller beschafft also Daten, bereitet diese auf, analysiert sie und stellt die Ergebnisse einem Entscheidungsträger (z. B. Geschäftsführung) bereit, welcher sie als Basis für seine eigene Entscheidungsfindung nimmt.

Finanzcontrolling. Ein Überblick zu Grundlagen, Zielen und Aufgaben (German Edition) by Aljona Kühn

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