This text gives a short summary of controlling. It discusses the origins, significance, essential principles, structure and weaknesses of classical controlling.
From the contents:
Historical development,
Concept of "controlling",
Changes in the business environment,
Necessity of controlling,
The goals, The tasks, The instruments,
Key figures and key figure systems,
Strategic and operational controlling
Structure of controlling,
The controlling system,
The controlling concept,
Weaknesses of classical controlling.
Inhaltsverzeichnis (Table of Contents)
- Introduction
- Development of Controlling
- Historical development
- Term "Controlling"
- Importance of controlling
- Changes in the business environment
- Necessity of controlling
- Basics of Controlling
- The objectives
- The tasks
- The instruments
- Key figures and key figure systems
- Key figures
- Key figure systems
- Strategic and operational controlling
- Strategic Controlling
- Operational Controlling
- Structure of controlling
- The controlling system
- The controlling concept
- Weaknesses of classical controlling
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This text aims to provide a concise overview of controlling, exploring its origins, significance, fundamental principles, structure, and weaknesses within the framework of classical controlling. It examines the historical development of controlling and analyzes various definitions of the term.
- Historical Development of Controlling
- Definitions and Interpretations of "Controlling"
- The Fundamental Structure of Controlling Systems
- Key Objectives and Tasks of Controlling
- Weaknesses of Classical Controlling Approaches
Zusammenfassung der Kapitel (Chapter Summaries)
Introduction: This chapter offers a brief introduction to the concept of controlling, outlining the text's scope and focusing on the origins, significance, fundamental principles, structure, and shortcomings of traditional controlling methods. It serves as a roadmap for the subsequent chapters, highlighting the key areas that will be explored in detail.
Development of Controlling: This chapter delves into the historical evolution of controlling, tracing its origins from early forms of financial oversight in 15th-century England and its subsequent development in the US, particularly within the context of industrial growth and economic crises. It highlights the gradual shift from purely financial tasks to a more comprehensive, forward-looking management function and discusses the reasons for the later adoption of controlling in Germany compared to the United States. The chapter also explores various interpretations of the term "controlling," tracing its semantic roots and highlighting the evolution of its meaning within management literature.
Importance of controlling: This section would discuss the reasons behind the increasing importance of controlling within modern businesses. It would likely examine the impact of changing business environments and the resulting need for effective control mechanisms to ensure organizational success and adaptation. Specific examples of environmental changes and their implications for the need for robust controlling systems would likely be explored.
Basics of Controlling: This chapter lays out the fundamental components of a controlling system, defining its objectives, outlining its core tasks, and describing the various instruments used to achieve its goals. A key focus is on key figures and key figure systems, exploring their role in monitoring performance and supporting decision-making. The chapter also distinguishes between strategic and operational controlling, outlining the differences in their approach and application.
Structure of controlling: This chapter details the organizational structure and conceptual framework of controlling. It would define the controlling system, exploring its components and interrelationships. It would also delve into the controlling concept itself, likely examining different models and frameworks used to design and implement controlling systems within organizations. The chapter would synthesize the concepts from previous chapters into a coherent model for understanding how controlling works in practice.
Schlüsselwörter (Keywords)
Controlling, management control, financial control, strategic controlling, operational controlling, key figures, key performance indicators (KPIs), historical development, organizational structure, management support, decision-making, planning, monitoring, weaknesses of classical controlling.
Frequently Asked Questions: A Comprehensive Overview of Controlling
What is the purpose of this text?
This text provides a concise overview of controlling, exploring its historical development, significance, fundamental principles, structure, and weaknesses within the framework of classical controlling. It examines the historical development of controlling and analyzes various definitions of the term.
What topics are covered in the Table of Contents?
The Table of Contents includes an introduction, the development of controlling (including historical development and definitions), the importance of controlling (including changes in the business environment), the basics of controlling (objectives, tasks, instruments, key figures, strategic and operational controlling), the structure of controlling (controlling system and concept), and finally, the weaknesses of classical controlling.
What are the key objectives and themes explored?
The text explores the historical development of controlling, different interpretations of "controlling," the fundamental structure of controlling systems, key objectives and tasks of controlling, and the weaknesses of classical controlling approaches.
What is covered in the chapter on the Development of Controlling?
This chapter traces the historical evolution of controlling from early forms of financial oversight, highlighting the shift from purely financial tasks to a more comprehensive management function. It discusses the reasons for differing adoption rates in Germany and the US, and explores various interpretations of the term "controlling."
What is discussed in the chapter on the Importance of Controlling?
This section examines the increasing importance of controlling in modern businesses, focusing on the impact of changing business environments and the need for effective control mechanisms to ensure organizational success and adaptation. It explores specific examples of environmental changes and their implications.
What are the Basics of Controlling as described in the text?
This chapter outlines the fundamental components of a controlling system: its objectives, core tasks, instruments used, key figures and systems, and the distinction between strategic and operational controlling.
What is explained in the chapter on the Structure of Controlling?
This chapter details the organizational structure and conceptual framework of controlling, defining the controlling system and its components. It also explores the controlling concept itself, examining different models and frameworks used in designing and implementing controlling systems.
What are the key weaknesses of classical controlling highlighted in the text?
While not detailed in the preview, the text indicates that a dedicated section addresses the shortcomings of traditional controlling methods. Specific weaknesses are not listed in this preview.
What keywords are associated with this text?
Keywords include: Controlling, management control, financial control, strategic controlling, operational controlling, key figures, key performance indicators (KPIs), historical development, organizational structure, management support, decision-making, planning, monitoring, and weaknesses of classical controlling.
What is the overall scope of this text?
The text aims to provide a comprehensive yet concise overview of controlling, covering its historical background, current significance, core principles, structural elements, and limitations within the context of classical controlling approaches.
- Citation du texte
- Marion Schauder (Auteur), 2004, Basics of Controlling. Origin, meaning, structure and objectives, Munich, GRIN Verlag, https://www.grin.com/document/1185566
