The Importance of Operating Figures in Enterprise Controlling. Analysis of the Different Performance Measurement Systems

Dossier / Travail , 2015 , 24 Pages , Note: 1,3

Gestion d'entreprise - Controlle de gestion

This assignment is written as exam in the module international investment and controlling as the test performance in controlling. Like it is known from everyday working performance it is very important to integrate a controlling system in every company so that the bosses are able to get to know the important figures of the company and to compare them on the one hand with the figures of the past years and on the other hand with them of the competitors. Every company has a publication requirement for some figures and so parts of them are able to be compared inside every branch. With operation figures problems can be defined and it can help to determine operating high and low points as well as to control (target-actual comparison). All in all it can be said that operating figures provide condensed information and that is very important for every company. So with this assignment the need of operating figures should be shown as well as some systems to figure them out are explained and analysed.

Table of Contents

Executive summary

List of Abbreviations

List of Figures

1 Introduction
1.1 Problem Definition and Objectives
1.2 Structure of the paper
1.3 Methodology

2 Importance of operating figures
2.1 Types of operating figures
2.2 Functions of operating figures
2.3 Advantages and Disadvantages in using of operating figures

3 Performance Measurement Systems
3.1 ROI System
3.2 Balanced Scorecard (BSC)
3.3 RL System

4 Critical Analysis of the described performance measurement systems
4.1 ROI System
4.2 Balanced Scorecard (BSC)
4.3 RL System

5 Conclusion and Outlook
5.1 Conclusion
5.2 Recommendations / Outlook

List of References

ITM Checklist

Appendix 1 - ROI System

Appendix 2 - RL System profitability part

• Université: University of Applied Sciences Essen
• Cours: International Investement and Controlling
• Note: 1,3
• Auteur: Julia Teigeler (Auteur)
• Année de publication: 2015
• Pages: 24
• N° de catalogue: V298895
• ISBN (ebook): 9783656957867
• ISBN (Livre): 9783656957874
• Langue: anglais
• mots-clé: importance, operating, figures, enterprise, controlling, analysis, different, performance, measurement, systems