Entwicklung eines objektorientierten Öko-Controlling-Systems
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Entwicklung eines objektorientierten Öko-Controlling-Systems

Entwicklung eines objektorientierten Öko-Controlling-Systems


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About the Book

Inhaltsangabe: Einleitung: Anforderungen aus dem Umweltschutz machen nicht vor den Werkstoren der Industrie- und Handwerksbetriebe oder vor den Pforten von Banken und Versicherungen halt. Die Wirtschaft kann sich dem Umweltschutz nicht mehr entziehen. Handeln statt Abwiegeln und Vertuschen ist gefragt. Doch gerade bei einem so emotionsgeladenen Thema wie dem Umweltschutz, das im Mittelpunkt des öffentlichen Interesses steht, gilt es, Sachlichkeit zu bewahren. Um diesem Handlungsdruck gerecht zu werden, müssen auch Umweltschutzmaßnahmen in die Unternehmensplanung aufgenommen werden. Doch was sind die einer solchen Unternehmen erfaßte, umwett- und unternehmensrelevante Daten. Diese Daten geben Momentaufnahmen des Unternehmens aus ökologischer Sicht wieder. Mit ihnen können Zukunftsszenarien erstellt und die Effektivität des betrieblichen Umweltschutzes kontrolliert werden. Hier stellt sich auch sofort die Frage nach der Meßgröße für die „Umweltfreundlichkeit" eines Betriebes. Eine solche Meßgröße zu bestimmen ist eine wesentlich komplexere Aufgabe, als andere Zielgrößen eines Unternehmens. Der junge Zweig der Wissenschaft, der sich mit dieser Problematik beschäftigt, heißt „Öko-Controlling". „Das Umwelt-Controlling, auch als ökologisches Controlling öder Öko-Controlling bezeichnet, ist der Teil eines Controlling-Konzepts, welcher den betrieblichen Umweltschutz zum Inhalt hat.". Die Ziele des Öko-Controllings beschreibt Arndt: „Das Umwelt-Controlling ist ein innovatives Instrument der Unternehmensführung und dient dem Ziel einer laufenden Beobachtung dieser Umweltwirkungen der unternehmerischen Aktivitäten. Diese stellt eine Entscheidungsgrundlage für eine gezielte ökologische Optimierung des Betriebes dar.". Im Sinne dieser Diplomarbeit wird Öko-Controlling verstanden als das Steuern eines Unternehmens mit Hilfe von ökologisch relevanten Unternehmensdaten. Öko-Controlling sollte drei Sichten auf ein Unternehmen zeigen: eine kostenrechnerische, eine materialwir


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Product Details
  • ISBN-13: 9783838639956
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 14 mm
  • Weight: 372 gr
  • ISBN-10: 3838639952
  • Publisher Date: 02 May 2001
  • Height: 210 mm
  • No of Pages: 244
  • Series Title: German
  • Sub Title: Mit Software ECoSys, lauffähig unter Windows 3.x, Win-OS/2, Windows NT 3.51
  • Width: 148 mm


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