Small and medium-sized enterprises are a centrepiece of Europe's economy. Due to their limited size and their generally lower creditworthiness, their access to financial market instruments is more limited than for large enterprises, which benefit from more elaborate Treasury operations,...

1 Einleitung -- 2 Ableitung eines ganzheitlichen Controllingsystems für KMU -- 2.1 Controlling definieren: Vom Leitbild des Controllers zum Controllerbegriff -- 2.2 Anforderungen und Struktur eines ganzheitlichen Controllingsystems -- 2.3 Kernaussagen dieses Kapitels -- 3 Basel II und seine...