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Persistent link: https://www.econbiz.de/10005037348
An important feature of the people – organisation relationship is the need for control. Control systems exist in all … spheres of the operations of the organisation and are necessary part of the process of management. Control is concerned with … ganging the measure of succes in achieving the goals and objectivers of the organisation. Control is an integral part of the …
Persistent link: https://www.econbiz.de/10008514759
This article is about the practices of export management control in medium-sized businesses. It tries to describe those … practices with a survey and three company monographs. We show how management control allows the firms a better management of the … export activity. Neverthless, this tool cannot ensure a complete control of export, because of the characteristics of this …
Persistent link: https://www.econbiz.de/10005604401
acceptance of controlling as a management tool—referring to a company’s planning and control unit—by presenting a concrete …The paper presents a new managerial tool applied in Romania after 1990: controlling. Controlling is understood to be a … unit of planning and control like in German speaking world. Even though this is a typical German approach, our conclusions …
Persistent link: https://www.econbiz.de/10008467374
В статье анализируется исторический аспект возникновения контроллинга. Рассматриваются сущность и понятие контроллинга, соотношение таких понятий как...
Persistent link: https://www.econbiz.de/10011238756
There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...
Persistent link: https://www.econbiz.de/10010995051
The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …
Persistent link: https://www.econbiz.de/10010995221
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
Persistent link: https://www.econbiz.de/10008765146
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