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Strategisches controlling – konzepte, werkzeuge, umsetzung
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Mayer, E., Liessmann, K., and Freidank, C-C. (Eds.) Gabler, Wiesbaden
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Liessmann, K. (1999) ‘Strategisches controlling – konzepte, werkzeuge, umsetzung’, in Mayer, E., Liessmann, K., and Freidank, C-C. (Eds.): Controlling-Konzepte, Gabler, Wiesbaden.
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Controlling-Konzepte
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Liessmann, K.1
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Gabler, Wiesbaden
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Steinle, C., Eggers, B. and Lawa, D. (1998) Zukunftsgerichtetes Controlling; Unterstützungs – und Steuerungssystem für das Management, Gabler, Wiesbaden.
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Steinle, C.1
Eggers, B.2
Lawa, D.3
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3
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84952952590
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Management Control is the process by which managers influence other members of the enterprise to implement the enterprise’s strategy [4]. This control process can be described as a set of activities [5]
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Management Control is the process by which managers influence other members of the enterprise to implement the enterprise’s strategy [4]. This control process can be described as a set of activities [5].
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4
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Anthony, R.N., Dearden, J. and Govindarajan, V. (1992) Management Control Systems, Irwin, Homewood.
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Management Control Systems
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Design principles for the development of t systems for research and development processes
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Kerssens-van Drongelen, I. and Cook, A. (1997) ‘Design principles for the development of t systems for research and development processes’, R&D Management, Vol. 27, No. 4, pp.345–357.
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Mastering this need, comprehensive management control systems at a strategic level were originally developed and incorporated in the middle of the eighties. Before that, management control systems were predominantly based on financial figures. In this context, financial figures are assigned to Management Accounting Systems
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Mastering this need, comprehensive management control systems at a strategic level were originally developed and incorporated in the middle of the eighties. Before that, management control systems were predominantly based on financial figures. In this context, financial figures are assigned to Management Accounting Systems.
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7
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Controllingsysteme 2005: Szenarien aus der sicht eines Unternehmensberaters
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Steinle, C., Eggers, B. and Lawa, D. (Eds.) Gabler, Wiesbaden
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Sommerlatte, T. (1998) ‘Controllingsysteme 2005: Szenarien aus der sicht eines Unternehmensberaters’, in Steinle, C., Eggers, B. and Lawa, D. (Eds.): Zukunftsgerichtetes Controlling; Unterstützungs – und Steuerungssystem für das Management, Gabler, Wiesbaden.
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Sommerlatte, T.1
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Enterprises are described as technology-based respectively technology-intensive, if technologies play an important role in their competition. This is expressed when R&D intensity is more than three percent of an enterprise’s turnover. In this context, Gassmann [10] speaks about high-tech companies. In this paper, technology-based and technology-intensive as well as high technology are synonymous
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Enterprises are described as technology-based respectively technology-intensive, if technologies play an important role in their competition. This is expressed when R&D intensity is more than three percent of an enterprise’s turnover. In this context, Gassmann [10] speaks about high-tech companies. In this paper, technology-based and technology-intensive as well as high technology are synonymous.
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11
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84952963842
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A Management Control System, as understood in this article, encompasses the structure, processes and methods which allow management for example, to determine whether a business unit is performing satisfactorily [12]. The terms Management Control and Controllership are similarly used. Furthermore, the term Management Control Systems is used to name the design as well as the use of measurement systems in an enterprise. According to Davila [13], an alternative term is Management Accounting Systems, which is not used in this article, also investigates non-financial measures
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A Management Control System, as understood in this article, encompasses the structure, processes and methods which allow management for example, to determine whether a business unit is performing satisfactorily [12]. The terms Management Control and Controllership are similarly used. Furthermore, the term Management Control Systems is used to name the design as well as the use of measurement systems in an enterprise. According to Davila [13], an alternative term is Management Accounting Systems, which is not used in this article, also investigates non-financial measures.
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12
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The paradox of strategic controls
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From an enterprise’s point of view, Technology Issues mean for example, which technologies they should use, or how they can best manage their technology portfolio
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From an enterprise’s point of view, Technology Issues mean for example, which technologies they should use, or how they can best manage their technology portfolio.
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Controlling in deutschland
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Cp. also with the Paradox of Strategic Controls [12]
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Cp. also with the Paradox of Strategic Controls [12].
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18
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Ergebnis – und marktorientierte unternehmenssteuerung: fokussieren auf kunden, prozesse und profitabilität
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