| Author: | Littkemann, J. |
| Title: | Beteiligungscontrolling: Organisation und Effizienz: eine empirische Analyse aus zentraler und lokaler Controllingperspektive |
| Journal: | Zeitschrift für Betriebswirtschaft
2001 : NOV, VOL. 71:11, p. 1283-1304 |
| Index terms: | Subsidiary companies Management accounting |
| Language: | ger |
| Abstract: | Efficient management of local subsidiaries depends on the use of different integration instruments to fulfil the managerial accounting tasks. In the framework of the internal organization process within a group of companies, the headquarter is concentrated on the strategic planning and controlling and the local subsidiary is concentrated on the operative planning and controlling. The installation of a management-holding, the following of diversified strategies and a long period, a local subsidiary belongs to the group of companies, support management efficiency (original in German). |
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