| Tekijä: | Littkemann, J. |
| Otsikko: | Beteiligungscontrolling: Organisation und Effizienz: eine empirische Analyse aus zentraler und lokaler Controllingperspektive |
| Lehti: | Zeitschrift für Betriebswirtschaft
2001 : NOV, VOL. 71:11, p. 1283-1304 |
| Asiasana: | Subsidiary companies Management accounting |
| Kieli: | ger |
| Tiivistelmä: | Efficient management of local subsidiaries depends on the use of different integration instruments to fulfil the managerial accounting tasks. In the framework of the internal organization process within a group of companies, the headquarter is concentrated on the strategic planning and controlling and the local subsidiary is concentrated on the operative planning and controlling. The installation of a management-holding, the following of diversified strategies and a long period, a local subsidiary belongs to the group of companies, support management efficiency (original in German). |
SCIMA