Planning and budgeting is a key controlling tool for most of the organizations, including notfor- profit ones. The …, and controlling tools used in planning and budget control. …

The paper explores the effective design of management control systems in terms of managing exchange rate risks for not …

In order the management control system of an organization to be efficient, it has to be tailormade and fits to … for management control system of nongovernmental organizations (NGOs). The paper identifies key factors forming the design … the management control system of NOGs. …

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 … what extent behavioral issues are discussed in management accounting classes. Furthermore, the results indicate a growing …

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 …

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 …

Unternehmensberatung im Bausektor, sowie Empfehlungen zur Verbesserung des Angebots bzw. zur Steigerung der Effizienz von …

This paper presents the importance of management control as a management tool of economic entities, involving … automatically the control of entity performance. Management control is an information system which accumulates and manages … information, in order to assess and manage businessperformance organization. Management control along with budgetary work …