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Author: | Schulte, H. |
Title: | Strategisches Controlling hilft dem Steuerman bei der Arbeit. |
Journal: | Management-Zeitschrift Industrielle Organisation
1989 : VOL. 58:11, p. 81-86 |
Index terms: | STRATEGIC MANAGEMENT INNOVATION STRUCTURAL CHANGE INTERNAL CONTROL ACCOUNTING |
Language: | ger |
Abstract: | "Structure follows strategy", this is the well-known formula which company managements apply nowadays when they set large reorganization projects into motion. All projects create changes in the well-established structures and processes - the "habitual idylls - in the company. The role of strategic controlling in these situations is highlighted. A cybernetic model of the company is presented. A number of economic indicators are specified. It is shown how these indicators can be used in the managerial control of a company's functional areas and processes. The need of a new management accounting system is demonstrated. |
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