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| Author: | Bischoff, J. G. |
| Title: | Gründungs-Controlling als Erfolgsfaktor |
| Journal: | Zeitschrift für Betriebswirtschaft
2002 : VOL. 72:ERGAN/5, p. 127-146 |
| Index terms: | NEW ENTERPRISE COMPANIES ENTREPRENEURSHIP CORPORATE PLANNING FINANCIAL ACCOUNTING LEGISLATION GERMANY |
| Language: | ger |
| Abstract: | In this paper develops a controlling instrument for start-up firms. It consists of basic elements which many new German entrepreneurs apply: business plans and common systems of financial accountancy. Corresponding to the context of a particular firm these elements are able to be differentiated, completed and combined and hence represent an entire controlling instrument. Objects of examination are not only conventional start-up firms but also new quickly growing companies of the New Economy. The business planning process involves besides the steps of finance and yield planning additionally, for example, the inclusion of milestones and practical solutions of avoidance of § 19 German Insolvency Act (§ 19 Insolvenzordnung (InsO)) of planned capital companies (original in German). |
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