Britzelmaier ist Professor in Pforzheim. Sein Lehrbuch für alle Bachelor-Studiengänge vermittelt die Grundkenntnisse des Controllings und behandelt die wichtigsten Themen des modernen Controllings, also die Instrumente des strategischen und des operativen Controllings und das Controlling in...

Das vorliegende Lehrbuch gibt eine umfangreiche Einführung in die Grundlagen IBM und zwar in kurzer und prägnanter Form. Es ist so angelegt, dass mit möglichst geringem Zeitaufwand ein rascher Überblick gewonnen werden kann. Der Aufbau von Methodenwissen steht dabei im Vordergrund. Ziel des...

Der Autor ist Professor für Controlling, Finanz- und Rechnungswesen an der Hochschule Pforzheim. Die wichtigste Änderung gegenüber der Vorauflage (ID-B 20/13) können Bibliotheken nicht nutzen, da der Zugang zum E-Learning Portal "MyLab", das Begleitmaterial für Studierende und Dozenten...

Financial performance measures are often criticised for being biased measures of a company's true performance and setting the wrong incentives. Modern performance measurement systems hence focus not only on financial measures but try to plan and control the firm in a more balanced way by using...

Corporate social responsibility (CSR) reporting nowadays is an important issue in most countries. Due to environmental pollution problems and social disparities in China, CSR has become a prominent issue in Chinese academic and policy forums as well. Therefore, the paper shall give an up to date...

In recent years, the global automotive industry has generally recorded continual growth. The major market players in this industry are the original equipment manufacturers (OEMs) as well as suppliers at various stages of the value-added chain. This study examines the value-based management (VBM)...

A majority of the western population seems to be very much concerned about ethics and sustainability. Surveys show that this is not the case in terms of real investments. Only a very small portion of the investment market goes to ethically sustainable investments. The purpose of this paper is to...