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The Controlling Concept: A guide to controlling, and how to adopt controlling effectively in business practice. This book describes, by means of the “House of Controlling”, how you can effectively implement controlling in your business practice. For instance, it clarifies the following questions: What is the heart of the controlling concept? Which subject areas are covered by an effective controlling system? What does state-of-the-art controlling look like? By what measures can the success of controlling be determined? How can the effectiveness and efficiency of controlling be improved? How is controlling continuing to develop? Chapters are supplemented by organisational checklists and business practice examples, drawn from Horváth & Partners’ many years of experience developing and implementing controlling concepts at home and abroad. Horváth & Partners is one of Germany’s foremost international consulting firms with core competencies in business management and performance optimisation, and for years has held the top spot in all rankings for Controlling and Finance. What distinguishes the book “The Controlling Concept” It provides crucial elements for successful business management It is practice-based The “House of Controlling”, which covers all branches of controlling and positions controlling as a whole within the Company Compact format Specific organisational recommendations Numerous practical examples from companies Organisational checklists for managers and controllers at the end of every chapter All of the contents are based on many years of practical experience of organising and developing effective controlling systems in companies
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
The Controlling Concept: Cornerstone of Performance Management is a guide to controlling, and how to adopt controlling effectively in business practice.This book describes, by means of the 'House of Controlling', how you can effectively implement controlling in your business practice. For instance, it clarifies the following questions:Chapters are supplemented by organisational checklists and business practice examples, drawn from Horváth & Partners' many years of experience developing and implementing controlling concepts at home and abroad.
First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.
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.
Management Control: Concept, Methods and Practices conceptualises management control concepts, methods and practices used by C-level executives and controllers in managing financial and strategic performance. The authors show how financial and strategic performance control processes can be integrated in order to create and improve internal strategic alignment. Alongside traditional controls (such as managing cost centres, profit centres, investment centres, budgeting, and variance reporting) the use of advanced costing systems (such as activity-based costing and time-driven activity-based costing) and the balanced scorecard in planning and executing improvements of financial and strategic performance is discussed. The authors illustrate how controllers can run a control process in which intended strategies, performance measures, performance targets, actions, and budgets are all aligned with each other across all organisational levels (vertical alignment) and between business units and functions (horizontal alignment), and in which financial performance is controlled in relation to strategic performance. The authors promote a holistic approach and highlight the role of human motivation in the design of management control systems. Using insights from the psychology literature on motivation in the workplace, this book argues that management control systems should not only align goals and interests of internal organisational actors, but also enhance their autonomous motivation and well-being in order to achieve sustainable performance. More specifically, the authors draw on self-determination theory to explain managerial behaviour in response to the use of control systems. Through the use of numerous examples from European companies, this book provides materials that can be used in business and management control courses at undergraduate and graduate level, as well as for use in the workplace. It will benefit managers, consultants, financial analysts, controllers, information systems designers, and executive leaders of organizations. [Subject: Business & Management]
Deals with a critical but relatively neglected misunderstood aspect of organizational effectiveness. Provides a framework to assist practicing managers as well as academics to understand the nature, role, features, and functioning of organizational control and control systems in organizations.