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Volume 38 (2026), Edition 1
Controlling- Journal:
- Controlling
- Publisher:
- 2026
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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Even though it is said that overhead costs seem to be inefficient and uneconomical, they still play an important role in business environments. The following article examines the academic discussion on how to deal with overheads and, based on an...
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In many companies, the overhead rate is a regularly used measure to allocate overhead costs. However, the correctness and appropriateness of this percentage overhead rate is rarely checked. This article aims to raise awareness of the importance of...
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This article emphasizes the significance of idle costs resulting from underutilized capacity. Accurate calculation of idle costs and their strategic management are key in volatile markets. The article examines the challenges in determining idle...
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In light of economic uncertainty, this article outlines practical strategies for sustainably reducing overhead costs. It combines traditional efficiency and structural levers with modern technologies like AI, highlighting the controlling function as...
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In a corporate world that is becoming increasingly digitalised, particularly through artificial intelligence, it is strategically important to control IT costs efficiently. Establishing a separate IT service company could prove to be an effective...
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This paper analyzes the use of AI in controlling within European financial institutions. Based on an empirical study, it examines use cases, implementation status, and future developments. The findings reveal efficiency gains but also existing...
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Page 52 - 59
Multi criteria decision making is applicable for evaluating different software solutions. In addition to the net present value metric, qualitative aspects such as usability or IT requirements should also play a more significant role through the MCDM...
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Value-based performance measures such as Economic Value Added (EVA) became widely established in the 1990s as central instruments of shareholder value-oriented corporate management. Since then, both the corporate landscape and business models, as...
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