search query: @indexterm Internal control / total: 207
reference: 14 / 207
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. |
SCIMA