haku: @indexterm CONTROL THEORY / yhteensä: 54
viite: 14 / 54
| Tekijä: | Reichmann, T. |
| Otsikko: | Management und Controlling |
| Lehti: | Zeitschrift für Betriebswirtschaft
1996 : VOL. 66:5, p. 559-585 |
| Asiasana: | MANAGEMENT CONTROL THEORY COST CONTROL PROFIT CORPORATE PLANNING |
| Kieli: | ger |
| Tiivistelmä: | Some followers of lean management paradigma predict a certain decline concerning the requirement of controlling activities in modern companies, because a reduction in the volume of managers should be accompanied by a reduction in the volume of planning and control instruments as well as in the volume of the authorized resorts. In this paper it is argued, that the simple formula: lean controllership follows lean management, can lead to perilous consequences for effectivesness of company policy. In general and specified for cost and profit controlling it will be discussed, how controllership can support the different management areas by training, drawing up and consulting for overcoming decision problems in the changed organisational context. |
SCIMA