haku: @indexterm STRUCTURAL CHANGE / yhteensä: 382
viite: 244 / 382
Tekijä: | Schulte, H. |
Otsikko: | Strategisches Controlling hilft dem Steuerman bei der Arbeit. |
Lehti: | Management-Zeitschrift Industrielle Organisation
1989 : VOL. 58:11, p. 81-86 |
Asiasana: | STRATEGIC MANAGEMENT INNOVATION STRUCTURAL CHANGE INTERNAL CONTROL ACCOUNTING |
Kieli: | ger |
Tiivistelmä: | "Structure follows strategy", this is the well-known formula which company managements apply nowadays when they set large reorganization projects into motion. All projects create changes in the well-established structures and processes - the "habitual idylls - in the company. The role of strategic controlling in these situations is highlighted. A cybernetic model of the company is presented. A number of economic indicators are specified. It is shown how these indicators can be used in the managerial control of a company's functional areas and processes. The need of a new management accounting system is demonstrated. |
SCIMA