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| Author: | Hahn, D. |
| Title: | Integrierte und flexible Unternehmungsführung durch computergestütztes Controlling. |
| Journal: | Zeitschrift für Betriebswirtschaft
1989 : NOV, VOL. 59:11, p. 1135-1158 |
| Index terms: | CONTROL MANAGEMENT CONTROL MIS FINANCIAL CONTROL COMPUTERS |
| Language: | ger |
| Abstract: | Controlling is a management- and management-support-function of major importance for today's companies. Its fundamental task is to establish a result orientation for all decisions and operations within the company. Through this task controlling also fulfills functions of integration and coordination. The efficiency of controlling depends heavily on the information- and communication technology applied, in particular on the application of computer-technology. This article discusses controlling tasks and opportunities and restrictions of computer assistance in the context of companies with functional and divisional structure. In addition job requirements for controllers and requirements for education of controllers are derived. |
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