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Volume 35 (2023), Edition 1
Controlling- Journal:
- Controlling
- Publisher:
- 2023
Summary
Month by month, Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung publishes peer-reviewed, applied research contributions for business management, accounting and reporting. Key elements of succesful corporate controlling are presented in an analytic, well-structured manner. Language: German. For more information for authors and subscribers, see www.zeitschrift-controlling.de.
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Bibliographic data
- ISSN-Print
- 0935-0381
- ISSN-Online
- 0935-0381
- Publisher
- Vahlen, München
- Language
- German
- Product type
- Volume
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Investment decisions in the context of Industry 4.0 are affected by increasing complexity and uncertainty. Based on a qualitative study, this article first shows the status quo of investment controlling in the context of Industry 4.0 and focuses on...
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Post Completion Reviews are systematic analyses, comparing the profitability of projects before and after an investment. Deviations and underlying root causes are thoroughly analysed, with the aim of improving future investment decisions. An example...
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Page 20 - 27
Sustainable action has become the focus of public attention, which is why companies are increasing the integration of sustainability aspects into their strategy. This increase in importance should also be reflected in their investment controlling....
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Page 28 - 34
Value-based management of investment projects requires ex ante performance measurement for planning and ex post performance measurement for control and incentive purposes. In this article, we present adequate performance measures for these...
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Page 35 - 41
Investment control deals with ensuring rational decisions within the lifecycle of tangible assets. Decisions have to be planned, executed and examined in every stage of an asset’s lifecycle. These decisions should be rational in the sense of...
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The present study results show that the budgeting macrofunctions are attached different importance that is stable in times of crisis. The expansion and diffusion of risk management (RM) in the firm appears to have a positive influence on the...
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Page 53 - 61
Supply chain controlling (SCC) is put to the test in particularly challenging times of global crises. Our study reveals that companies have a lot of catching up to do and need to improve the creation of transparency especially in the areas of cost...
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Job advertisements convey an impression of both the vacant position and the corresponding company. In addition to the tasks, they provide an overview of the required expertise. The competence profiles examined indicate that controllers still need to...
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