effektives Controlling für KMU. Bestandsaufnahme und Entwicklungsansätze
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effektives Controlling für KMU. Bestandsaufnahme und Entwicklungsansätze

effektives Controlling für KMU. Bestandsaufnahme und Entwicklungsansätze


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About the Book

Masterarbeit aus dem Jahr 2022 im Fachbereich BWL - Controlling, Note: 1,0, Fachhochschule Stralsund, Sprache: Deutsch, Abstract: Insgesamt unterscheidet sich das Controlling in einem kleinen oder mittleren Unternehmen hinsichtlich der Institutionalisierung, der funktionalen Ansprüche, aber auch durch die instrumentelle Ausgestaltung. Aus diesem Grund stellt sich die Frage, wieviel Controlling ein KMU benötigt, um die spezifischen Herausforderungen der Unternehmensexistenz zu überwinden. Und wer führt das Controlling in welchem Ausmaß in einem KMU aus? Diese Masterarbeit zielt darauf ab, diese Fragestellung zu beantworten. Eine Studie beweist, dass 79 % der befragten Insolvenzverwalter zu dem Entschluss kommen, dass fehlendes Controlling die Hauptursache für die Insolvenz eines Unternehmens ist. Die von ZIS (Zentrum für Insolvenz und Sanierung) ausgewertete Studie zeigt die große Relevanz und Bedeutung eines Controllings in Unternehmen. Auch Schinnerl, Lehrbeauftragter für Investition und Finanzierung, unterstützt die Aussage, dass kleine Unternehmen Controlling vernachlässigen oder sogar anfänglich oft darauf verzichten und dies mit schwerwiegenden Folgen einhergeht. Eine fehlende Unternehmensplanung, Kostenrechnung und Steuerung sind häufige Gründe für eine spätere Unternehmenskrise. Um eine zielgerichtete Informationserarbeitung und -verarbeitung im Unternehmen zu gewährleisten, ist es ratsam, ein Controlling im Unternehmen zu institutionalisieren. KMU (Kleinst-, kleine und mittlere Unternehmen) unterscheiden sich hinsichtlich quantitativer und qualitativer Faktoren stark von Großunternehmen. So sind KMU durch eine eingeschränkte Verfügbarkeit von finanziellen, zeitlichen und personellen Ressourcen geprägt, wodurch eine Institutionalisierung eines Controllings erschwert wird. Auf der anderen Seite besteht eine zunehmende Abhängigkeit durch Fremdkapitalgeber, welche eine fundamentale Informationsversorgung verlangen. Auch die Größe eines KMU ist ein wichtiger F


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Product Details
  • ISBN-13: 9783346779779
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 110
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3346779777
  • Publisher Date: 13 Nov 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 154 gr


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effektives Controlling für KMU. Bestandsaufnahme und Entwicklungsansätze
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