Controlling und effiziente Unternehmensfhrung: Theoretische Grundzge und berprfung an einem Praxisbeispiel (DUV Wirtschaftswisse,Used

Controlling und effiziente Unternehmensfhrung: Theoretische Grundzge und berprfung an einem Praxisbeispiel (DUV Wirtschaftswisse,Used

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Auf 'vollkommenen MMrkten' agieren 'vollkommene Unternehmungen' jedenfalls in den Vorstellungen der Neoklassik. Fehlerfreie Koordination sowie allseitige und vollst ndige Information aller Instanzen im Unternehmen erUbrigen das Entdecken von koordinativ und kommunikativ bedingter Ineffizienz. Anders die Realit t. In ihr entstand unter dem Problemdruck die Institution bzw. Funktion des Controlling. Sein Effizienzbeitrag steht heute weithin aul3er Frage. Die theoretische Fundierung steht zurUck. ja scheint obsolet zu sein. Aus dieser Position geht St.Franz von der zentralen Idee aus, Effizienzvorteile .:: d: .: u'r, , c,', h', _C:: .o:: .n=t''r''o.=l.=l', i', n', g aus den Modalit ten von Kommunikationsprozessen herzuleiten bzw. nach einem die Separation dieser Funktion begrUndenden Theorem zu suchen. Es enth lt jene Argumente. die gedanklich dem Erstanwender von Controlling. der nicht im Analogieschlul3 verharren will (Kapieren statt Kopierenl). den Zugang zur eigentlichen Innovation durch Controlling erst erm glichen. In der mittelst ndigen Wirtschaftspraxis und vor allem im Handel existiert kaum ControllingEuphorie. Dies k nnte Ausflul3 eines ManagementGenerationenKonfliktes sein. Diese Perspektive gab dem Ansatz von St.Franz die methodische Richtung. W re es m glich in einer Pilotstudie zu zeigen. dal3 Controlling ineffizient ist bzw. auf ein eher normales ManagementVersagen reduziert werden kann oder gibt es weitergreifende und positive Argumente dafUr? Praktiker und Theoretiker haben mindestens ein gemeinsames Merkmal. fehlen 'harte' Informationen Uber Wirkungszusammenh nge im Ent scheidungsfeld (vollkommene Information zum Nulltarif). dann sind 'Annahmen'. weil zun chst 'billiger'. ein gern benutztes Substitut. Die Information Uber die den Erfolg letztlich bedingten Einflul3gr l3en (die eigenen und jene der Umwelt) sowie deren VerknUpfung sind nur teilweise verfUgbar.

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This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).

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