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Author:Haller, C.
Title:Controlling geht alle etwas an!
Journal:Management-Zeitschrift Industrielle Organisation
1989 : VOL. 58:12, p. 86-90
Index terms:MANAGEMENT CONTROL
INTERNAL CONTROL
PERSONAL COMPUTERS
Language:ger
Abstract:Controllers are employed in growing numbers in enterprises. The role of controllers in a modern company is defined. It is shown how managerial activities are assisted by the controller's activities. The controlling function with in a cybernetic control loop is interpreted. Arguments are provided that controlling should be a part of the corporate culture not simply a section of accounting. The necessity of a common language for specialists is emphasized. It is shown how controlling can provide internal reports integrating the information from specific areas of operation. Some comments on the use of personal computers in controlling are made.
SCIMA record nr: 72467
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