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Brauchen Controller Theorie?: Wichtige Zusammenhänge am Beispiel der Kostenrechnung (Advanced Controlling) (German Edition) Pdf

Download Brauchen Controller Theorie?: Wichtige Zusammenhänge am Beispiel der Kostenrechnung (Advanced Controlling) (German Edition) Pdf

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Book Description:

Controller sind in Deutschland derzeit einem hohen Veränderungsdruck ausgesetzt. Vielfältige neue Erkenntnisse und Sichtweisen der Wissenschaft und Forschung können dabei helfen, besser zu verstehen, was diese Veränderungen auslöst und wie sich Controller auf diese Veränderungen einstellen können. Dies erfordert nicht nur die Kenntnis einzelner Instrumente und Facetten eines Issues, sondern vielmehr – so die zentrale Botschaft dieses AC-Bandes – auch eine Beschäftigung mit wichtigen Theorien. Theorien sind wie Brillen, mit denen man die Welt betrachtet. Keine Theorie passt für alles. Controller sollten grundlegende Theorien zumindest in Grundzügen kennen und wissen, wann welche Theorie related ist.

Dabei liegt der Fokus in diesem AC-Band auf dem Instrument der Kostenrechnung als wesentliche Foundation zur Steuerung eines Unternehmens. Der Leser kann sehr unterschiedliche Sichtweisen der Kostenrechnung kennen lernen, hinter denen verschiedene theoretische Standpunkte stecken. Daraus werden wichtige Konsequenzen der gewonnenen Erkenntnisse für die künftige Ausrichtung der Controllership abgeleitet.




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