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.
In liquidity planning, cash forecasting puts high demands on data availability and data processing, which is also associated with a high level of manual effort depending on the desired forecast quality. This article deals with the organizational and...
Verlag C.H.Beck, München 2023
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Page 11 - 17
The combination of methodological and technical expertise is essential to obtain meaningful automated predictions. This article uses the example of direct cash flow forecasting to illustrate Bayer’s approach to the use of predictive analytics in...
Verlag C.H.Beck, München 2023
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Page 18 - 25
In the past, BASF relied on a manual process to create local liquidity plans. Treasury has identified potential for improvement. Algorithms and models from artificial intelligence opened up new possibilities for extracting valuable information from...
Verlag C.H.Beck, München 2023
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Page 26 - 33
This article provides practical insights into the application of predictive analytics in the Finance department of Siemens AG. A simple model for predicting a key component of cash flow, namely trade payables, was developed for a business unit. The...
Verlag C.H.Beck, München 2023
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Page 34 - 41
Accurate revenue forecasts are important for firms to minimize uncertainties in their planning and budgeting processes. The article shows that machine learning models increase revenue forecast accuracy by 20 % in comparison to management forecasts....
Verlag C.H.Beck, München 2023
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Page 42 - 44
Verlag C.H.Beck, München 2023
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Page 45 - 48
Verlag C.H.Beck, München 2023
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Page 49 - 54
Social media data is playing an increasingly important role in today’s business world, including management control. To support social media data use in forecasting, it is essential to understand the fundamental differences between social media...
Verlag C.H.Beck, München 2023
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Page 55 - 62
The article analyzes the relevance of value-based and sustainability-related performance measures for board compensation in DAX- and MDAX companies. Compensation contracts are getting more complex, and there are differences between DAX and MDAX...
Verlag C.H.Beck, München 2023
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Page 63 - 71
This article proposes a process model for estimating the effort required for managed cloud services. In essence, the technical configuration and the service design of a customer is compared with the recommended reference configuration of the...