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Controlling

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CON Volume 2 (1990) Issue 2 ISSN Online: 0935-0381

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Strategisches Management Accounting Ein neues Paradigma? S. 106-107

„… CONTROLLING-DIALOG Strategisches Management Accounting: Ein neues Paradigma? Das Verhältnis des …” „… von Kenneth Simmonds über Strategisches Management Accounting. Gibt's das überhaupt? Die Skepsis …” „… dieser Frage gründet sich darauf, daß das Management Accounting von seinen eigenen Vätern effektvoll …”

EDITORIAL S. 59

„… stellt in Frage, ob das Strategische Management Accounting wirklich ein .neues Paradigma· darstellt …” „… Fixkostenmanagementorientierten Plankostenrechnung in die Dis· kussion ein. Mit dem Management indirekter Leistungen befaßt sich …”

Titelei/Inhaltsverzeichnis S. 57-58

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 05 CONTROLLING-DIALOG Dr. Clous Grabherr, Hilden Strategisches Management Accounting: Ein …” „… ........ .............. ... .... .. ..... .......... ..... .. 76 Dr. Marbod MuH, lngelheim Marktorientiertes Management indirekter Leistungen Ein Konzept zur …”

Interview mit Werner Hille S. 90-93

„… Activity Based Cost Accounting oder Prozeßkostenrechnung als Instrument zur Beantwortung dieser …” „… Controlling hat gegenüber dem obersten Management wiederum die gleiche Aufgabe wie das dezentrale Controlling …”

doi.org/10.15358/0935-0381-1990-2

Professor Carsten Berkau - Management Accounting

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Professor Carsten Berkau

Management Accounting

2020

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2. Introduction to Management Accounting S. 11-15

„… Managerial Accounting is Accounting for managers. The design of Management Accounting systems …” „… Accounting for general management and cost Accounting - starting with Accounting for general management …” „… . General management focusses on the entire company. E.g., Management Accounting calculates and reports a …”

5. Characteristics of Management Accounting and Major Differences to Financial Accounting S. 72-81

„… What is in the Chapter? The chapter (5) Characteristics of Management Accounting and Major …” „… Differences to Financial Accounting explains Management Accounting in general, not based on a case as in the …” „… this chapter, you learn the main characteristics of Management Accounting and compare them to …”

Titelei/Inhaltsverzeichnis S. 1-3

„… Management Accounting Management Accounting is written for students in international Business Management …” „… study programs. It covers the widely applied syllabus of Cost Accounting and Management Accounting at …” „… Accounting to Management Accounting. It covers two point of views: (1) a General Management view, with …”

13. Structure of Cost Accounting Systems S. 230-251

„… GIULIO’s PIZZA&PASTA Ristorante. Learning Objectives: Management Accounting systems are the internal …” „… Accounting systems. After studying this chapter, you can describe the major features of a Management …” „… Accounting system and you can recognise parts of the Management Accounting systems when you see them in a …”

4. Case Study PENOR PLC – Managerial Accounting S. 41-71

„… . We give an overview of Management Accounting and explain budgeting, cost monitoring and calculation …” „… chapter you gain an overview of Management Accounting. The chapter helps you to develop a clear …” „… understanding of Management Accounting based on a case study. After reading this chapter you understand how …”

24. Literature S. 368-0

„… Atkinson, A.A. et al. [2016]: Management Accounting. 6th edition. London. Atrill, P.; McLaney, E …” „… . [2018]: Management Accounting for Decision Makers. 9th edition. London. Berkau, C., Berkau, K.S. [2018 …” „… Management. 6th edition, Cape Town. Drury, C. [2017]: Management and Cost Accounting. 10th edition …”

21. Activity Based Costing S. 344-356

„… Objectives: Activity based costing (ABC) became a popular Management Accounting instrument over the last …” „… concept to a marginal cost Accounting system. It only applies when no direct fixed cost management is …” „… allocations made to those of a traditional cost Accounting system. Further, we discuss Activity Based …”

14. Flexible Budgeting / Marginal Cost Accounting S. 252-264

„… carrying capacity applies for the family dinner. In a sophisticated Management Accounting system, the …” „… to a better Management Accounting system as studied in chapter (13). We separate overheads (Direct …” „… ) = PCkitchen × X + FCkitchen. Kitchen Restaurant/Order Management Delivery The Management Accounting system …”

20. Multiple-Level Contribution Margin Accounting S. 339-343

„… management is an important feature of Management Accounting. We cover this subject by two alternatives …” „… study multi-level Contribution Margin Accounting with a case study from Hospitality Management. Below …” „… methods in the next following chapters. Chapter (20) Multi-Level Contribution Margin Accounting shows …”

6. Cost Planning / Business Plan S. 82-112

„… case. Learning Objectives: Planning is one of the most important features in Management Accounting …” „… apply. Management Accounting combines many resources. Often departments compete in regard of the …” „… for an Accounting period. The profit plan is referred to as the profitability analysis by Management …”

12. Risk Valuation S. 211-229

„… Risk Management are subject to Management Accounting. The aim is to determine how risky a business …” „… Accounting insolvency and/or illiquidity require the management to file for bankruptcy at the local court …” „… the probability for NAMGURO Ltd.’s Accounting insolvency. Leaning Objectives: Risk Valuation and …”

7. Cost Concepts, Cost Behaviour and Cost Separation S. 113-133

„… these costs as period costs. In Management Accounting, two further technical terms are frequently in …” „… : STAFFORD (Pty) Ltd.’s balance sheet Ad (4): Variable vs. Fixed Costs In Management Accounting, costs are …” „… call this cost behaviour pattern stepfixed costs. Most of the situations in Management Accounting …”

3. Case Study PENOR PLC - Financial Accounting S. 16-40

„… and what information can be derived therefrom for Management Accounting. We follow the idea that …” „… Accounting records. For understanding Management Accounting, some knowledge about Accounting concepts is …” „… Financial Accounting and Management Accounting. As the chapters (3) and (4) are much in the details, we …”

22. Abbreviations S. 357-362

„… ABC Activity Based Costing ABM Activity Based Management Acc Accounting Acc Accumulated Acc …” „… m Metre MA Management Accounting M/A Management and Administration M&A Mergers and Acquisitions …” „… Contribution Margin Accounting CMRatio Contribution Margin Ratio CPA Chartered Professional Accountant COS …”

16. Cost Allocations S. 274-296

„… equation method and iteration method. Learning Objectives: Management Accounting allocates costs to …” „… cost centres apply. Summary: Management Accounting systems apply multiple cost allocations in order …” „… mathematical operations but is a 1 : 1 relationship between the cost object and its costs. In a Management …”

11. Accounting for Mergers and Acquisitions S. 180-210

„… What is in the Chapter? In Chapter (11) Accounting for Mergers and Acquisitions we demonstrate …” „… Johannesburg. Learning Objectives: In this chapter, you learn which Accounting information support a merger …” „… and merging of companies in terms of Accounting. Mergers and Acquisitions (M&As) can be …”

17. Reporting S. 297-306

„… attention. This is studied by this chapter (17) Reporting on Manufacturing Accounting. We cover the case …” „… Objectives: The role of Management Accountants within a company can be described as internal consultant …” „… , Management Accountants prepare management information based on allocations towards cost objects, by …”

15. Cost Monitoring S. 265-273

„… responsible for its cost consumption. Management Accounting reports to them a detailed efficiency report that …” „… flexible cost Accounting and introduces to monitoring. The case study CROX TON Ltd. is about a laptop …” „… following considerations, we apply a marginal cost Accounting system. The costs of a cost centre are …”

18. Job Order Costing (Manufacturing Accounting) S. 307-327

„… (inventory valuation) as well as for Management Accounting (calculation). You observed already job order …” „… What is in the Chapter? Manufacturing Accounting is subject of the next chapter (18) Job Order …” „… Costing and (19) Process Costing. In manufacturing Accounting, we calculate the unit costs per product …”

8. Cost Volume Profit Analysis (CVP-Analysis) S. 134-149

„… . Management Accountants strive to find the right product/service quantities in order to make the company …” „… budgeted revenue per unit(s) or consider actual revenues derived from Financial Accounting. (6) In case …”

doi.org/10.24053/9783739880280

Horváth & Partner - The Controlling Concept

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Horváth & Partner (ed.)

The Controlling Concept

2019

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2. Management Accounting S. 21-74

„… central components of effective management accounting: management-orientated cost and profit accounting …” „… understand and apply the functions and tasks covered by these three components. 2 Management Accounting …” „… of Management Accounting and their role within the Controlling process Description of …”

Controlling as the Foundation of Performance Management S. 1-4

„… defining how they relate to one another: • Accounting, which is broken down into Financial and Management …” „… Accounting • Performance Measurement/Performance Management • Controlling/Management Control Controlling as …” „… . Usually, accounting is then broken down into financial accounting and management accounting. In the …”

7. IT System S. 183-200

„… : Classification of the chapter in the “House of Controlling” 1 9 8 2 7 3 4 5 6 Management Accounting Strategic …” „… include management accounting systems (see 7.3.1 Principles of IT Support). • To these are added planning …” „… Processes). 7.3.1 Principles of IT Support Management accounting (comprising accounts, as well as cost and …”

10. Trends S. 251-264

„… management-orientated accounting (“navigation”). • Today, the controller is usually responsible for the entire control …” „… and Organization Kreuzer, Achim, Principal Business Unit Accounting, Treasury and Risk Management …” „… always involved assisting corporate management for the effective, target-orientated management control of …”

8. Controlling Organisation S. 201-230

„… Accounting Strategic Planning Operational Planning, Budgeting and Forecast Financial Management and Financial …” „… accounting and profit and loss statement Management Reporting Project and Investment Controlling Risk …” „… company’s management model and the management’s claim to leadership, the embedding of Controlling into the …”

1. Nature and Structure of Controlling S. 5-19

„… 5 6 Management Accounting Strategic Planning Operational Planning, Budgeting and Forecast Financial …” „… is frequently executed by management itself or by the head of accounting. Is there a controller …” „… system (cf. Fig. 1.7): • Block 1: Management Accounting (cf. Chapter 2): First of all, it is vital that …”

Titelei/Inhaltsverzeichnis

„… of Controlling” by Horváth & Partners 1 9 8 2 7 3 4 5 6 Management Accounting Strategic Planning …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 2. Management Accounting …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 2.3 The design for effective Management Accounting . . . . . . . . . . . . . . . . . . . . 23 …”

4. Operative Planning, Budgeting and Forecasting S. 109-140

„… Management Accounting Strategic Planning Operational Planning, Budgeting and Forecast Financial Management …” „… and Financial Controlling Management Reporting Governance Organisation Business model IT System …” „… planning Staff planning Plant planning Accounting and financial planning 112 4 Operative Planning …”

6. Management Reporting S. 159-182

„… Accounting Strategic Planning Operational Planning, Budgeting and Forecast Financial Management and Financial …” „… informative accounting 163 6.3 Setting up effective management reporting and meaningful reporting. The …” „… Management Company management Finance + Accounting General Administration Property and buildings Machinery …”

5. Financial Management and Financial Controlling S. 141-157

„… 7 3 4 5 6 Management Accounting Strategic Planning Operational Planning, Budgeting and Forecast …” „… Accounting Management Cash Management SAP FI SAP IS-U MS SQL Database Management System SAP BW Implementation …” „… Management/Financial Controlling component. It starts by setting out the tasks of Financial Management/ Financial …”

9. Governance S. 231-250

„… 9 8 2 7 3 4 5 6 Management Accounting Strategic Planning Operational Planning, Budgeting and …” „… Illustration of Governance system Illustration of Risk Management and Controlling Presentation of Internal …” „… introducing the reader to the Internal Control System, Internal Audit and Risk Management/Controlling as the …”

3. Strategic Planning S. 75-108

„… secure existing potential. It already influ- 1 9 8 2 7 3 4 5 6 Management Accounting Strategic Planning …” „… , if we claim that the purpose of Controlling must be to comprehensively improve companies’ management …” „… between the various stages of planning. Strategic planning gives an indication of whether management can …”

doi.org/10.15358/9783800653812

Arbeitskreis Internes Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. - Säulen der Kostenrechnung

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Arbeitskreis Internes Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (ed.)

Säulen der Kostenrechnung

2017

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17. Toshiro Hiromoto (1988): Another hidden edge – Japanese management accounting S. 367-377

„… management accounting Eingeleitet, kommentiert und aufbereitet von Peter Kajüter und weiteren Mitgliedern …” „… . Zusammenfassung des Beitrags „Another hidden edge – Japanese management accounting“ Ende der 1980er Jahre …” „… , etwa von Sakurai, die in diesem Zeitraum Entwicklungen in Produktion und Management Accounting in …”

9. Charles T. Horngren (1962): Cost Accounting: A Managerial Emphasis S. 243-259

„… beyond a one-man managerial operation, accounting serves management by supplying a quantitative 2519 …” „… of this chapter is to examine the interrelationship of accounting and management. Accounting is a …” „… than may be done without it. Good accounting helps management; bad accounting hinders and misleads …”

15. Joel S. Demski / Gerald A. Feltham (1976): Cost Determination S. 335-351

„… , Joan und Michael D. Shields: [2007] Mapping Management Accounting. In: Handbook of Management …” „… , challenges and research directions. In: Management Accounting Research (19) 2008, S. 287–300. Merchant …” „… measurement practices. [NAA Committee on Management Accounting Practices 1972, p. 55] Of the two main …”

5. Wie steuere ich mit Kosteninformationen das Verhalten meiner Mitarbeiter? S. 36-40

„… – Japanese Management Accounting“, wie Kostenrechnungsinformationen dazu genutzt wurden, eine …” „… westlichen Systemen des Management Accounting. In: Controlling (1) 1989, S. 316–322. Kaplan, Robert S …” „… .: [1982] Advanced Management Accounting. Englewood Cliffs (N. J.) 1982. Merchant, Kenneth A. und Micheal …”

16. Robin Cooper / Robert S. Kaplan (1988): Measure Costs Right: Make the Right Decisions S. 352-366

„… Conventional economics and management accounting treat costs as variable only if they change with short-term …” „… Accounting Distorts Product Costs,“ Management Accounting, April 1988, p. 20. 35916. Robin Cooper / Robert S …” „… ,“ Management Accounting, August 1987, p. 20. 364 Teil III Klassiker im Original For example, Weyerhaeuser’s …”

6. Wie verrechne ich interne Leistungen? S. 41-46

„… : [2005] Introduction to Management Accounting. New Jersey 2005. Laux, Helmut: [2006] Unternehmensrechnung …” „… . Sahay, Savita A.: [2003] Transfer Pricing Based on Actual Cost. In: Journal of Management Accounting …” „… Top-Managements und zum anderen als 42 Teil II Leitfragen der Kostenrechnung Performancemaß für die …”

4. Jonathan N. Harris (1936): What did we earn last month? S. 113-139

„… and Fall of Management Accounting” (1987), dass sich die Kostenrechnung in amerikanischen Unternehmen …” „… ] Relevance Lost. The Rise and Fall of Management Accounting. Boston 1987. Kaplan, Robert S. und Steven R …” „… handelswissenschaftliche Forschung (11) 1959, S. 213–238. Sharman, Paul A.: [2003] The Case for Management Accounting. In …”

4. Wie kann ich meine Kosten beeinflussen? S. 30-35

„… ] Another Hidden Edge – Japanese Management Accounting. In: Harvard Business Review (66) 1988, S. 22–26 …” „… ] Open-book accounting in networks. In: Management Accounting Research (16) 2005, S. 179–204. Kilger, Wolfgang …” „… : Journal of Management Accounting Research (3) 1991, S. 16–34. Porter, Michael Eugene: [1986 …”

Titelei/Inhaltsverzeichnis

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353 17. Toshiro Hiromoto (1988): Another hidden edge – Japanese management accounting …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 9. Charles T. Horngren (1962): Cost Accounting: A Managerial Emphasis …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 VI Inhaltsübersicht 11. Yuji Ijiri (1967): The Foundations of Accounting Measurement …”

14. Anthony G. Hopwood (1974): Accounting and Human Behaviour S. 327-334

„… 328 Teil III Klassiker im Original 14. Anthony G. Hopwood (1974): Accounting and Human Behaviour …” „… gründet er die Fachzeitschrift „Accounting, Organisation and Society“, deren Herausgeber er bis 2009 war …” „… . Zusammenfassung des Beitrags „Accounting and Human Behaviour“ In seiner 1974 erstmals veröffentlichten …”

8. Wolfgang Kilger (1961): Flexible Plankostenrechnung und Deckungsbeitragsrechnung S. 224-242

„… sowie die Kosten- und Ergebniskontrolle, deren Informationen den Zweck haben, das Management bei …” „… den Planungszeitraum grundsätzlich unverändert bleiben und so als feste Planungsgrößen dem Management …” „… Accounting System“ in den USA 1. Bereits E. A. Camman hatte in seinem 1932 erschienenen Buch „Basic Standard …”

3. John Maurice Clark (1923): Studies in the Economics of Overhead Costs S. 87-112

„… 100.000 Einheiten pro Jahr produziert in der Ausgangssituation 80.000 Einheiten. Trifft das Management …” „… the management and whose solution will hinge on a correct knowledge of costs. We shall find, first …” „… , about which actual cost-accounting systems give only an approximation. What is the use of this assumed …”

Schlagwortregister S. 410-414

„… Schlagwortregister A Abschreibung 8, 56, 141, 339 Abweichungsanalyse 39 Accounting Measurement …” „… Accounting 280 ff., 328 ff., 336, 340, 408 Benchmarking 33 Bereitschaftskosten 174, 405 Berichterstattung …” „… ff., 338, 401 – -bildung 316 – -Dilemma 44, 153 – -system 314 Lenkungsfunktion 316 M Management …”

5. Ronald Harry Coase (1938): Business Organization and the Accountant S. 140-148

„… place in modern discussions on the subject of cost accounting. The first point that needs to be made …” „… always follow this simple method of reasoning, but in one branch of accounting, namely cost control, it …” „… ‚Rationale of Cost Accounting’1 the aim of a cost-accounting system is to discover variations in costs with …”

18. Hasso Ziegler (1994): Neuorientierung des internen Rechnungswesens für das Unternehmens-Controlling im Hause Siemens S. 378-397

„… Management Accounting, Boston 1987, S. 165 und 198. 390 Teil III Klassiker im Original außerdem die im …” „… ., Relevance Lost, The Rise and Fall of Management Accounting, Boston, Mas. 1987. Schmalenbach, Eugen …” „… : Management-Lexikon. Hrsg. von R. Bühner, München 2001, S. 665–667. Schmalenbach, Eugen: [1899] Buchführung und …”

Teil IV – Fazit: Hauptstränge der Kostenrechnungs-Entwicklung auf dem Weg in die Zukunft S. 398-409

„… zugrunde liegt, das Management eines Unternehmens mit Serienprodukten im Zeitraum ihrer Herstellung mit …” „… die Kostenkontrolle als „a major purpose of cost accounting“ (Horngren 1962, S. 31), eingebettet in …” „… . Dies wird vor allem in den Beiträ- 408 Teil IV Fazit gen zum Behavioural Accounting (so vor allem …”

doi.org/10.15358/9783800652884

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Controlling

Browse Volumes: Controlling

CON Volume 29 (2017) Issue 6 ISSN Online: 0935-0381

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Sergey Falko Controlling and Management Accounting in Russia S. 45-51

„… Controlling andManagement Accounting in Russia History of Formation, Practice and Training Prof. Dr …” „… Controlling. This paper depicts a brief summary on the history of management accounting in Russia, that covers …” „… market economy. It deals with factors, obtained through research, that have shaped management accounting …”

Rafael Heinzelmann Außeruniversitäre Controller-Aus- und -Weiterbildung im deutschsprachigen Raum und in Großbritannien S. 59-64

„… und CI bieten das Chartered Management Accounting (CMA ˆ ) Zertifikat an. Der vorliegende Artikel …” „… Trainings an. Hier sei insbesondere darauf hingewiesen, dass nun beide das Chartered Management Accounting …” „… gleichen sozialen Status und Prestige wie sein Counterpart Management Accounting in Großbritannien. Trotz …”

Paul Sharman, Nick Shepherd A North American Perspective of Management Control S. 33-38

„… , leading to accounting rules and other management control theories. The critical question now is, are …” „… described in all current accounting and management control texts was premised on manufacturing systems …” „… today. 2. Perspective from North America The history of accounting and management control in North …”

Péter Horváth Einführende vergleichende Begriffsklärung S. 4-6

„… Controllingkonzept angesprochen werden: Management Control, Management Accounting, Performance Measurement. Die …” „… supervise implement their intended strategy“ (Anthony/Govindarajan, 2006, S. 4) „Management accounting is …” „… Control Management Accounting Performance Measurement Controlling Berufsverband Institute of Management …”

Inhaltsübersicht S. 2-3

„… Management Accounting in Russia History of Formation, Practice and Training 45 Prof. Dr. Dr. h.c. Sergey …” „… Falko This article delivers a description of the brief history of management accounting in Russia before …” „… presents the results that have shaped and currently influence the understanding of management accounting in …”

Xuyi Wang Stand und Entwicklung des Controllings in China S. 39-44

„… Assessment of Contemporary Management Accounting Research in China, in: Journal of Management Accounting …” „… Accounting in China: changes, problems and the future, in: Management Accounting 77. Jg. (1999), H. 1, S. 48 …” „… Controllervereinigungen in China. Die weltweit größten Vereinigungen, die IMA ˆ (Institute of Management Accountants) aus …”

Benedikt Müller-Stewens, Constantin Schnupp Begriff und Kontextabhängigkeit von Management Control S. 7-10

„… , D. S./Malmi, T., Configurations of control: An exploratory analysis, in: Management Accounting …” „… . S./Hopwood, A. G./ Shields, M. D. (Hrsg.), Handbook of Management Accounting Research, Ausgabe 2, Oxford 2007 …” „… Begriff und Kontextabhängigkeit vonManagement Control Dr. Benedikt Müller- Stewens, ist Postdoc am …”

Andreas Schwenninger, Jan-Frederic Pütz, Tino Eichler, Peter Schentler Globale Transparenz im Spannungsfeld zentraler und lokaler Anforderungen S. 65-72

„… , K./Suessmair, A., Comparing U.S. and German Cost Accounting Methods, in: Management Accounting Quarterly, 8. Jg …” „… gruppenweiten Etablierung der Konzernsteuerung (Change Management und Anchoring), um ein nachhaltiges …” „… Unternehmenswachstum ist für Eigentümer, Management und Mitarbeiter gleichermaßen erfreulich, bedeutet aber auch neue …”

Andreas Hoffjan, Christoph Endenich, Rouven Trapp Trends und Herausforderungen im internationalen Controlling S. 11-16

„… . Christoph Endenich ist Assistant Professor im Department of Accounting and Management Control an der ESSEC …” „… , M./Hoffjan, A., Two Decades of Research on Comparative Management Accounting – Achievements and Future …” „… Responsibility # Digitalization # Industry 4.0 # International Management Accounting Summary Multinational …”

Péter Horváth Controlling Global S. 1

„… . Die Erläuterung mit den Begriffen „Management Accounting“ oder „Management Control“ hilft dann meist …” „… Xuyi Wang präsentiert. „Controlling“ und „Management Accounting“ in Russland werden von Sergey Falko …” „… Schnupp zur Kontextabhängigkeit von Management Control. Ein sehr wichtiger Aspekt ist bei der Beantwortung …”

Michael-Jörg Oesterle, Björn Miola Zusammenhang zwischen Landeskultur und Controlling - Eine konzeptionelle Analyse S. 17-24

„… U.S. Management Accounting Practices, in: Management Accounting Quarterly, 7. Jg. (2006), H. 2, S …” „… . Dr.Michael-Jörg Oesterle ist Inhaber des Lehrstuhls für ABWL, insb. Internationales und Strategisches Management …” „… wissenschaftlicher Mitarbeiter am Lehrstuhl für ABWL, insb. Internationales und Strategisches Management an der …”

Heimo Losbichler Das ICV-Controlling-Konzept und seine internationale Verbreitung S. 25-32

„… Management Accounting Drives Sustainable Success, 2011, http://www.cimaglo …” „… bal.com/Global/CGMA/Role_Of_Management_ Accounting.pdf, Stand: 01.08.2017. Deyhle, A., Controlling und Controller, Die Orientierung Nr …” „… German concept of controlling is quite unique and differs from management accounting. The specific role …”

VERANSTALTUNGEN S. 92-98

„… Accounting,Controlling und Auditing, Lehrstuhl für Controlling/Performance Management, Tigerbergstrasse 9, 9000 St …” „… Nachlese 31. Stuttgarter Controlling und Management Forum Das 31. Stuttgarter Controlling und …” „… Management Forum fand am 19. und 20. September 2017 im Haus der Wirtschaft in Stuttgart statt. Das Thema des …”

Michael Frick, Péter Horváth MAHLE auf dem Weg zum Global Player S. 73-77

„… ambitionierten Ziele zu erreichen, muss sich der Corporate Finance Bereich dem Cash Management sowie dem Cash …” „… Flow Management widmen. Es müssen in den angestammten Bereichen genügend Mittel generiert werden, mit …” „… MAHLE Konzern begrenzt werden können. Beide Aspekte, das Management der Cash Flows sowie das …”

doi.org/10.15358/0935-0381-2017-6

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