...Zusammenfassung Controlling Theorie 1. Grundlagen/Definitionen Controlling Controlling – was ist das? * Controlling = Erfindung der Praxis, daher viele verschieden Ansätze (und Definitionen) * Organisation des Controlling abhängig von Unternehmensgröße, Organisationsstruktur und Umwelt * Controlling kann funktional oder institutionell sein * Funktional: Funktionen der Stellen im Betrieb (Beschaffung, Produktion, Vertrieb/Verwaltung, Marketing), eher etabliert * Institutionell: Leiter = Controller, eher in kleineren Betrieben * Controlling ≠ Rechnungswesen, aber die KLR ist ein Instrument fürs Controlling * Controlling ≠ Oberbegriff für Planung, Kontrolle und Information * Controlling = Sichern von Gewinnen jeglicher Art (meist kalkulatorischer Gewinn) Controlling nach dem führungsgestaltenden Koordinationsansatz: Koordination von Planung, Kontrolle und Informationsversorgung ergebnisorientiert (von Jürgen Weber) Anforderungen an das Controlling (3 Bedingungen) eigene Problemstellung – theoretisch wissenschaftlicher Ansatz – praktische Umsetzung Begriff und Aufgaben des Controlling = koordinieren (gewinnorientiert) – „Controller sind wie „ökonomische Fluglotsen“, da sie durch Navigationsmethodik die Maschine in die Gewinnzone steuern, mindestens beim Break-Even-Point ankommen oder aus der Verlustzone herausfliegen“ Begriffsdarstellung zum Break-Even-Point (BeP) Definition des Controllings * Funktion: ergebnisorientierte Koordination...
Words: 481 - Pages: 2
...Controlling Controlling involves ensuring that performance does not deviate from standards. Controlling consists of three steps, which include (1) establishing performance standards, (2) comparing actual performance against standards, and (3) taking corrective action when necessary. Performance standards are often stated in monetary terms such as revenue, costs, or profits but may also be stated in other terms, such as units produced, number of defective products, or levels of quality or customer service. The measurement of performance can be done in several ways, depending on the performance standards, including financial statements, sales reports, production results, customer satisfaction, and formal performance appraisals. Managers at all levels engage in the managerial function of controlling to some degree. The managerial function of controlling should not be confused with control in the behavioral or manipulative sense. This function does not imply that managers should attempt to control or to manipulate the personalities, values, attitudes, or emotions of their subordinates. Instead, this function of management concerns the manager’s role in taking necessary actions to ensure that the work-related activities of subordinates are consistent with and contributing toward the accomplishment of organizational and departmental objectives. Effective controlling requires the existence of plans, since planning provides the necessary performance standards or objectives. Controlling...
Words: 630 - Pages: 3
...Topic 4.Controlling Topic 1: What is Control and Why Engage in It? Introduction Many people think of the word “control” in the context of manipulating someone or something. They think of control as getting someone to do something that WE want them to do, and it follows that they may NOT want to do it! In management, control has a different meaning. It is simply an information system that provides valuable feedback. In your textbook, control is defined as “the process of monitoring activities to ensure that they are being accomplished as planned and correcting any significant deviations” (Robbins et al., page 308). In other words, you measure the results you are getting and compare this with your objectives and then make any necessary adjustments. Managers who control the finances of an organization are often referred to as “controllers.” These managers use financial control measures on a daily basis. Project managers also use control mechanisms to monitor their projects. Control measures are determined at the beginning of a project and used throughout the life of a project to monitor time, budget, and project scope. The control measures give the project team valuable feedback on how they are doing. Just as feedback is a critical component in good communication, feedback is also a key factor in developing management controls. Measurement controls can be set up in virtually any area of an organization. One area that most people have experience with is the annual performance...
Words: 2323 - Pages: 10
...Executive Summery Controlling is a four-step process of establishing performance standards based on thefirm's objectives, measuring and reporting actual performance, comparing the two, andtaking corrective or preventive action as necessary. It actually is a process of monitoring performance and taking action to ensure desired results. Performance standards come from the planning function. No matter how difficult, standards should be established for every important task. Although the temptation may be great, lowering standards to what has been attained is not a solution to performance problems. On the other hand, a manager does need to lower standards when they are found to be unattainable due to resource limitations and factors external to the business. Control helps an organization adapt to changing conditions, limits the compounding of errors, helps an organization cope with complexity, and helps minimize cost. In today’s complex and turbulent environment, all organizations must contend with change. If managers could establish goals and achieve them instantaneously, control would not be needed. But between the time a goal is established and the time it is reached, many things can happen in the organization and its environment to disrupt movement toward the goal or even to change the goal itself. A properly designed control system can help managers anticipate, monitor, and to changing circumstances. Small mistakes and errors do not often seriously damage the health of an organization...
Words: 7889 - Pages: 32
...Controlling: Vorteile der Zentralisation - Einheitliche Willensbildung im Management - Nutzung von Synergieeffekten - Koordination wird gut durch Top Down Ansatz unterstützt - Einheitliche Bereitstellung von Funktionen wie Planung und Controlling - Verringerung horizontaler Kommunikation - Spezialisierungsvorteile Nachteile der Zentralisation - Tendenz zu Verselbständigung von Stabstellen - Erfolgsmessung kaum möglich, daher Tendenz zur Ineffizienz - Unflexibel - Lange Entscheidungswege - Erhöhte Informationsfilterung durch lange Kommunikationswege - Kaum Markt- und Kundennähe des oberen Managements Vorteile der Dezentralisation - Höhere Motivation der Bereichsmanager durch größere Kompetenzen - Entlastung der Unternehmensführung durch Delegation - Möglichkeit der Messung und Zurechnung von Erfolg - Größere Flexibilität - Kürzere Entscheidungswege, Verringerung vertikaler Kommunikation - Größere Marktnähe Nachteile der Dezentralisation - Gefahr der Selbstkonkurrenz, wenn Bereiche auf den gleichen Märkten tätig sind - Gefahr der Fehlsteuerung - Redundanz von Tätigkeiten, die in allen Bereichen notwendig sind - Größerer Controlling- und Reportingaufwand - Horizontale Leistungsbeziehungen - Vertikale Leistungsbeziehungen Grundidee des EVA Idee: Unternehmenswert wird nur dann geschaffen, wenn ein "Übergewinn über die Kapitalkosten hinaus erwirtschaftet wird. Nicht nur die Rentabilität ist entscheidend, sondern auch der absolute...
Words: 1634 - Pages: 7
...Business Management and Leadership Controlling 4/15/2010 Unit 5 IP: Controlling By: Shawndell Lewis AIU Welcome, Fine womenfriend and gentlemen. Congratulations! You have joined the outstanding Management team of Just Web Internet Company.We are a new Wireless Internet Service Provider. Wireless is a company that offers its customers access to the Internet via a 4G connection. The service we offer provides Internet e-mail accounts to customers, allowing them to communicate with one another by sending and receiving electronic messages through their ISP's servers. We also provide such services as remote storage of data files and WiFi technology. Our WIFI technology is available to all our customers for their choice to use with any Wi-Fi enabled device. This includes personal computers, personal digital assistants, mobile phones, video game consoles and MP3 players While 2010 has seen a wide use of WIFI within businesses and at industrial sites, many cities have scaled back or altogether cancelled their once lofty goals of city wide WIFI . Another drawback is that spectrum assignments have limitations, as they are not consistent worldwide. Furthermore, WIFI has a practical, but limited range, which makes for strained mobility. Just Web Mobile Modem turns your computer into a hotspot. In other words, where the customer goes, the connection goes. At work, at home in the car, on the go, dropouts and lost connections are...
Words: 1213 - Pages: 5
...ТЕОРЕТИЧНИ ОСНОВИ НА КОНТРОЛИНГА Същност на контролинга - цел, задачи и функции. Видове контролинг. 1. Дефиниране на понятието „контролинг” Понятието „контролинг” произлиза от английската дума „to control”, която в превод на български означава освен „контролира” и „управлява”, и „регулира”. Контролинг в превод означава ръководене или направляване, т.е. водене, навигиране към практическо достигане на поставените цели. Корените на контролинга се крият още в средните векове, и по-конкретно - в областта на държавното управление, когато през 15 век във Великобритания е въведена длъжността „контролер”. Основната дейност на контролера във Великобритания се свежда до документирането и контрола на паричните и стоковите запаси. Едва в края на 19 век, за първи път в САЩ, терминът „контролинг” започва да се използва като област от фирменото управление. Предпоставка за това е нарасналия промишлен ръст в страната, който изисква усъвършенстване на управленските инструменти в областта на планирането, отчетността и контрола. Контролингът и неговото развитие са резултат от нарастващите потребности за усъвършенстване на управленските функции в производствените организации в условията на динамично променяща се среда. От 1878 година до наши дни, историческото развитие на контролинга може да се обособи в четири етапа: ➢ периодът от 1878 г. до 1931 г., през който се обособява длъжността на „контролера” като различна от длъжността на „счетоводителя” и има за основна...
Words: 9862 - Pages: 40
...Controlling To make sure the customer satisfy with their services and quality of product, they will ask their customer after finish their service. For example rebonding, facial treatment and spa service. If customer not satisfied with their services, they will offer their customer to make another service without any payment. The company also make sure the product are suitable for the customer before the customer buy their product. Besides that, the Mariasa Beauty and Spa will fulfil all the customers’ demand. For example if the customers want the new style although they do not have the sample, they will fulfill what the customers want. The services operate from 10am until 6pm. The company always make sure the operation is on time. The services will be done by the skilled and trainned worker. If any new worker are been appointed, they will train until they can reach the target. They not state how long the workers need to train. It is to make sure the quality is always maintain although it is produce by the new worker. Every month Mariasa Beauty and Spa have the profit between RM30,000 – RM 50,000. To maintain the profit that they have, they make sure the staff do their job as best as they can. The owner will make sure that their business will produce a new service, new product and also make sure that the productivity and services available that they have increase time by time.They services will finish on the time with the satisfaction of their customers to prevent the...
Words: 264 - Pages: 2
...1. The researchers analyzed the data they collected as though it were at what level of measurement? Ordinal 2. What was the mean posttest empowerment score for the control group? 97.12 3. Compare the mean baseline and posttest depression scores of the experimental group. Was this an expected finding? Provide a rationale for your answer. The baseline 14.00 and posttest 13.36. Yes. It shows that there were little to no change in depression. 4. Compare the mean baseline and posttest depression score of the control groups? Provide a rationale for your answer. Both the baseline and posttest depression score were 10.40. This score indicates that the self management of ESRD may benefit from Empowerment Intervention in the future. 5. Which group’s score had the least variability or dispersion? Provide a rationale for your answer. The control group had the least amount to variability of dispersion. The control group only had one are of dispersion that was self-care/ self efficacy for the baseline and posttest. 6. Did the empowerment variable or self-care self efficacy variable demonstrate the greatest amount of dispersion? Provide a rationale for your answer. Self-care self efficacy SD baseline 14.02 posttest 12.24: empowerment SD baseline 9.02 posttest 8.91 7. The mean is a measurement of central tendency of a distribution while the SD is measure of dispersion of its scores. Both X and SD are descriptive statistics. 8. What was the mean severity...
Words: 448 - Pages: 2
...The Effect of Fabric Softener on the Plant Height and Flower Production in Brassica Rapa. Abstract: The effects of different amounts of Downey Fabric Softener were tested on two area of plant growth, flower production and plant height, to determine whether or not Fabric Softener is environmentally friendly. Each week for five weeks, the plants measurements would be recorded and the designated amounts were added. Fabric Softener was observed to be toxic to the plants by inhibited height and flower production. Fabric softener biodegrades into salt in the soil, depriving the plant of adequate water and thus proving the toxicity of fabric softener to plant growth. Introduction: The effects of different amounts of Downey fabric softener were tested on Brassica Rapa to determine whether or not this certain fabric softener is environmentally friendly. If Brassica Rapa is not environmentally friendly then alternatives to Downey can be explored. Brassica Rapa was used because high survival rate and rapid growth in waste areas and also in both acidic and basic areas (Young 2012). Downey Fabric softener is a household chemical that is full of nitrogen, constantly exposed to the environment, and also claims to be biodegradable (Austin et al. 1998) . Nitrogen is a limiting nutrient in plants and therefore the aid of nitrogen should effect growth (Freeman et al. 2013). The hypothesis that was being tested states that fabric softener will have a positive effect on the plant growth of...
Words: 1286 - Pages: 6
...How to achieve an effective controlling in an organization By the late 1970s, a successful economic reform program launched in China, many enterprise grasped this opportunity and enjoy a huge achievement during this rare reformation. While the market transferred to a developed market economic, however, enterprise faced more challenges than the past and earning quick profit seems to be more difficult. Ultimately, many of these enterprises shut down due to own ineffective controlling process, failing in the tougher market. It is come to an agreement that in a mature market, the crucial factor that whether a competitive enterprise enables to settle in the market is determined by the effectiveness of both its internal and external controlling. Controlling is the process of assigning, regulating resources and comparing work performance in order to do better correction to accomplish the organization’s goals. It makes plans effective and make sure that organizational activities are consistent, which plays a significantly decisive factor of the organizational performance nowadays. Former studies have gone into the details of an specialized sides of the controlling process, and these studies is limited to the description and analyze of the practice controlling cases. This essay will discuss how to achieve an effective organizational control from the three interdependent and integrated factors: the organizational system, culture and the correction process. First, I will elaborate...
Words: 2167 - Pages: 9
...Mental Imagery and its Limitations Carl Brown Grand Canyon University Dr. Mary Chmielewski PSY-812 November 13, 2013 Mental Imagery and Its Limitations Mental imagery is described as experience occurs without the presence of specific stimuli for the appropriate perception. Many professionals in sports training to achieve better performances have applied mental imagery as a technique. This idea has been there in sports for many years, however, it is recently being incorporated into sports training. As a psychological process intended to improve performance of athletes, it has presented positive results while other athletes have reported negative results from the visualization process. This paper aims to unearth whether indeed imagery is research founded or just a matter of popular psychology. Many researches that have been carried out by various experts explicitly indicate that the visualization concept is beneficial to sports. Mental imagery as a visualization technique has successfully aided to improve the performance of athletes. Studies conducted on imagery during the twentieth century have had inconsistent results due factors such as unavailability of reliable controls and subjects. However, recent studies on mental imagery have had sufficient evidence to suggest that it can improve performance of various sports. Finke carried out a meta-analytic research of sixty studies aimed at examining effect of mental practice on control conditions. The...
Words: 1242 - Pages: 5
...Essay 7: Effect of Expectancy Inductions on Rejected Children’s Acceptance by Unfamiliar Peers This article by Rabiner and Coie looks at interpersonal expectations and social problems that rejected children experience. They performed two studies to test the hypothesis that negative interpersonal expectations play an important part in the problems that rejected kids have in social settings. The first study was done to look at whether rejected boys are able to make a better impression on unknown peers when they are led to think that they will be liked. The subjects of this study were 76 black male third graders from ten schools in Durham North Carolina. Twenty rejected students and 18 popular students were identified and were the entry subjects and 38 average students were the hosts. The study took place in a group of rooms, including one with a one way mirror for video-taping. Two separate meetings took place. In the first meeting, the boys were grouped with others they did not know. They spent time learning names and answering questions about activities they liked. The next session was a peer group meeting and it occurred the next week. The group consisted of two of the hosts and two popular and two rejected boys. They were told they would be playing a game. They were randomly assigned to either a control group or experimental group. The first entry boy assigned to the experimental group received three communications that were to make them believe the...
Words: 1032 - Pages: 5
...Antitussive * Define Variable Properties. *VAR00001. VARIABLE LABELS VAR00001 'untreated positive control'. EXECUTE. * Define Variable Properties. *VAR00002. VARIABLE LABELS VAR00002 'treated positive control'. EXECUTE. * Define Variable Properties. *VAR00003. VARIABLE LABELS VAR00003 'untreated negative control'. EXECUTE. * Define Variable Properties. *VAR00004. VARIABLE LABELS VAR00004 'treated negative control'. EXECUTE. * Define Variable Properties. *VAR00005. VARIABLE LABELS VAR00005 'untreated 500 mg/ml'. EXECUTE. * Define Variable Properties. *VAR00006. VARIABLE LABELS VAR00006 'treated 500mg/ml'. EXECUTE. * Define Variable Properties. *VAR00007. VARIABLE LABELS VAR00007 'untreated 750 mg/ml'. EXECUTE. * Define Variable Properties. *VAR00008. VARIABLE LABELS VAR00008 'treated 750mg/ml'. EXECUTE. * Define Variable Properties. *VAR00009. VARIABLE LABELS VAR00009 'untreated 100mg/ml'. EXECUTE. * Define Variable Properties. *VAR00010. VARIABLE LABELS VAR00010 'treated 100mg/ml'. EXECUTE. FREQUENCIES VARIABLES=VAR00001 VAR00002 VAR00003 VAR00004 VAR00005 VAR00006 VAR00007 VAR00008 VAR00009 VAR00010 /STATISTICS=SEMEAN MEAN /ORDER=ANALYSIS. Frequencies [DataSet0] Statistics | | | untreated positive control | treated positive control | untreated negative control | treated negative control | untreated 500 mg/ml | treated 500mg/ml | untreated 750 mg/ml | treated 750mg/ml | untreated 100mg/ml | treated 100mg/ml | N | Valid | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |...
Words: 947 - Pages: 4
...Difference in Differences Model to estimate treatment effects Mayank Nagpal This week’s readings discuss the Difference in Differences model which is used to test the and estimate the effect of a particular treatment applied to the treatment group by looking at how the change in trend before and after the application of the treatment. To estimate the effect of a treatment we aim to estimate the difference between a person in a world in which the treatment was applied and a world where the treatment is not applied. In the real world however, only one is observable. Thus, we compare two different groups of individuals or subject where the pre-treatment trends are similar. In other words, the Difference in Differences model compares the change in trend in the control group and the treatment group given the assumption that the pretreatment trend in the two groups are similar. The basic assumption in the model is that if the treatment had not been applied, the control and the treatment group would show similar trends in the post-treatment time period. Thus, any difference in seen in the trend for treatment and control groups can be attributed to the treatment being applied to the treatment group. A fixed effects model which uses a dummy for the treatment vs control group and fixed effects for time and individuals is inefficient for the estimating the effect of the treatment as the individual differences may be misreported and be just noise. This may result in a measurement error...
Words: 497 - Pages: 2
