haku: @author Schulte, H. W. / yhteensä: 2
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| 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. |
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