Will man die Leistungen des operativen Geschäfts kompetent planen und kontrollieren und Zielerreichung von Managern sachlich beurteilen, muss man das Instrumentarium der Leistungssteuerung beherrschen. Unverzichtbar ist auch der geübte Umgang mit Güterbündeln, Profitabilitätsanalysen des...

Purpose – This article aims to summarize several studies about how businesses currently practice budgeting in Western and Central Europe. While analyzing these studies in the larger context of the ongoing debate about budgeting's importance, it provides conceptual linkages between them and...

Purpose – To report how an SME developed strategic and operational balanced scorecards (BSCs) as well as benchmarks for use in e‐commerce. Design/methodology/approach – The report begins with the initial management meeting, in which participants set goals for the firm, specified causal...