In times of globalization, competition and economic and technological progress, the permanent improvement of the planning, coordination and control system of companies is a major task of Controlling. This book presents a concise concept for the design of a ratio and management report system for each functional part of the company. It addresses as well practitioners who seek decision support in their day-to-day business, as scientists and students who want to obtain information about the state of the art of Management Control and Controllership.

A Fundamentals of the Controlling concept

1 The evolution of the term Controlling
2 The Controlling structure
B Basic elements of ratio systems as a Controlling tool
1 Systems related to targets
2 Fundamentals of model design
C The RL ratio system
1 Fundamentals of the RL ratio system
2 The two components of the RL ratio system: the RL Controlling-ratio system and RL balance sheet-ratio system
D IT-supported Controlling
1 Demands on an IT-supported Executive Information System
2 Prospects of the further development of EIS
E Logistics Controlling
1 Tasks of Logistics Controlling
2 Instruments of Logistic Controlling
3 Using Logistics Controlling for efficiency control and preparation of decisions
F Cost and Profit Controlling
1 Tasks of the Cost and Profit Controlling
2 Instruments of Cost and Profit Controlling
3 Cost and Profit Controlling in the case of changing market conditions
G Investment Controlling
1 Tasks of Investment Controlling
2 Instruments of Investment Controlling
3 Checking and standardisation of investment analysis data by Investment Controlling
4 Principles of an Investment Controlling concept for the preparation of decisions
5 Concepts of investment control
H Strategic Controlling
1 Tasks and targets of strategic management
2 Strategic Controlling
3 Strategic Cost and Profit Controlling
4 Strategic Marketing-Controlling
5 Scenario analysis of turn around and back stop strategies as open system simulation (OSS)
References
Keyword index.