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Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten
Reimer, Marko; Orth, Mathias - In: Metrika 19 (2008) 2, pp. 185-205
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
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Planung und Unternehmenserfolg: Stylized Facts aus der empirischen Controllingforschung im deutschsprachigen Raum von 1990–2007
Weißenberger, Barbara; Löhr, Benjamin - In: Metrika 18 (2008) 4, pp. 335-363
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
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CONCEPTUAL DELIMITATIONS OF CONTROLLING
Serban, Nedelcu - In: Annals of Faculty of Economics 1 (2011) 2, pp. 586-590
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
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CONTROLLING LOGISTICS IN THE SUPPLY CHAIN
JAROSZYÑSKI, JAKUB; CH£¥D, MATEUSZ - In: Advanced Logistic systems 7 (2013) 2, pp. 19-26
standard tasks of controlling. It is necessary to perceive new tasks relating not only to the core but also the conditions of … supply chain logistics. This article aims to provide relevant metrics and indicators controlling the supply chain from the …
Persistent link: https://www.econbiz.de/10011252958
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CONTROLLING LOGISTICS IN THE SUPPLY CHAIN
JAROSZYÑSKI, JAKUB; CH£¥D, MATEUSZ - In: Polish Journal of Management Studies 7 (2013) 2, pp. 19-26
standard tasks of controlling. It is necessary to perceive new tasks relating not only to the core but also the conditions of … supply chain logistics. This article aims to provide relevant metrics and indicators controlling the supply chain from the …
Persistent link: https://www.econbiz.de/10011241748
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Management control’s implications of the exploitation/exploration dilemma: empirical evidences from a fast-moving consumer goods company
Farjaudon, Anne-Laure; Soulerot, Marion - Université Paris-Dauphine (Paris IX) - 2007
Exploiting existing resources or exploring new ones is an old dilemma. As exploitation consists in “the refinement and extension of existing competences, technologies and paradigms” (March, 1991, p. 85) and exploration means “experimentation with new alternatives” (March, 1991, p. 85),...
Persistent link: https://www.econbiz.de/10011073639
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Ein Plädoyer für "Coaching"
Eli, Max - In: ifo Dresden berichtet 01 (1994) 03, pp. 03-04
betriebswirtschaftliche Entscheidungen in den Bereichen Kostenrechnung, Organisation, Produktion und Technik besser treffen zu können. …
Persistent link: https://www.econbiz.de/10008594321
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Die Kosten der Erwerbslosigkeit
Koller, Martin - In: Mitteilungen aus der Arbeitsmarkt- und Berufsforschung 12 (1979) 2, pp. 186-191
"Die Kosten der Arbeitslosigkeit sind hoch. Selbst nach einem äußerst zurückhaltenden Ansatz errechnet sich für das zurückliegende Jahr 1978 ein Verlust am Bruttoinlandsprodukt von ca. 75 Mrd. DM - das ist der rechnerische Ausdruck für das Gesamtausmaß der Opportunitätskosten (die...
Persistent link: https://www.econbiz.de/10005132447
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Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard
Peter, Winter - Volkswirtschaftliche Fakultät, … - 2005
This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...
Persistent link: https://www.econbiz.de/10005059099
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Deutschland braucht Innovationen - Anmerkungen zu einem Symposium des Bundesministeriums für Wirtschaft und des ifo Instituts
Reinhard, Michael - In: Ifo Schnelldienst 47 (1994) 21, pp. 24-25
Die negative Entwicklung von Beschäftigung und Wachstum in Deutschland bis 1994 ist nicht allein auf konjunkturelle Ursachen zurückzuführen, sondern basieren auch auf tiefgreifende strukturelle Veränderungen in Folge der deutschen Vereinigung und ökonomischen Veränderungen in den...
Persistent link: https://www.econbiz.de/10005056032