Controlling

Price risks may threat the continued existence of companies. Especially in the recent past the volatility of the commodity markets results in uncertainty for companies. This article will show a structured Risk-Management using the procurement of...

Corporate clients feel restricted by presence of financial covenants. Lenders insist on financial covenants, in order to maintain minimum creditworthiness requirements against the background of asymmetric information. Financial ratios must reflect...

Due to the personalization of products and services and getting worse predictable markets, enterprises are facing a complexity explosion. Processes and organization structures become more complex, the ability to plan and the controllability of the...

Methods from industrial organization and econometrics may be used to support location decisions of firms. This is particularly relevant when customer demand or strategic interactions between competitors shall be analyzed. In addition, these methods...

Complexity management is a new and major challenge, which can not be found on the standard IT controlling agenda of most companies. IT controllers are usually fully busy with IT cost and performance accounting, IT budgeting, IT investment analysis,...

While the cloud computing market is gaining importance, it poses new challenges for cloud service providers from a cost accounting perspective. In collaboration with a cloud computing provider, we investigate how these challenges can be met using...