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| Author: | Middelmann, U. |
| Title: | Neuere Entwicklungen des wertorientierten Controlling |
| Journal: | Betriebswirtschaft
2001 : JUL-AUG, VOL. 61:4, p. 493-508 |
| Index terms: | Internal control |
| Language: | ger |
| Abstract: | Large international enterprises in particular are confronted with a changing business environment characterized by stronger competition, new legal rules and increasing pressure from capital markets requiring an integral system of value-based management. The construction and development of such a value-based management system is supported essentially by the controlling department. Important new instruments of value-based controlling are shown and analyzed with regard to their use in practice. |
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