haku: @author Middelmann, U. / yhteensä: 2
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Tekijä: | Middelmann, U. |
Otsikko: | Neuere Entwicklungen des wertorientierten Controlling |
Lehti: | Betriebswirtschaft
2001 : JUL-AUG, VOL. 61:4, p. 493-508 |
Asiasana: | Internal control |
Kieli: | ger |
Tiivistelmä: | Large international enterprises in particular are confronted with a changing business environment characterized by stronger competition, new legal rules and increasing pressure from capital markets requiring an integral system of value-based management. The construction and development of such a value-based management system is supported essentially by the controlling department. Important new instruments of value-based controlling are shown and analyzed with regard to their use in practice. |
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