haku: @journal_id 613 / yhteensä: 168
viite: 136 / 168
Tekijä: | Paulus, M. Schulte, H. W. |
Otsikko: | Realisierung des Controlling: Begleitung durch die Revision (The implementation of controlling) |
Lehti: | Betriebswirtschaftliche Blätter
1990 : VOL. 39:7, p. 287-302 |
Asiasana: | INTERNAL CONTROL MANAGEMENT CONTROL |
Kieli: | ger |
Tiivistelmä: | This is a report on the official standpoint of the regional Association of Savings Banks in the area of Controlling and Revision. 6 theses are formulated: a consensus on the substance of controlling has to be arrived at; co-operation of controlling and revision has to be regulated; controlling is more of a corporate philosophy than a management tool; management tools are an important precondition of controlling etc. |
SCIMA