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Verhaltensorientierung im Controlling

Verhaltensorientierung im Controlling


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About the Book

Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Allgemeines, Note: 1,3, Hochschule München, Sprache: Deutsch, Abstract: Controller werden in der Mehrheit der Lehrbücher und Veröffentlichungen als Verkörperung von "rationaler Nüchternheit, Analytik und Zahlenfokussierung [dargestellt]. Für sie zählen Fakten, keine Emotionen oder Intuition." Weber, Schäffer und Hirsch sind jedoch der Meinung, dass dies nur einem Teil der Wahrheit entspricht. Der Controller hat die Aufgabe dem Management zur Seite zu stehen. Er strebt eine Darlegung der Konsequenzen bestimmter Urteile und Verhaltensweisen ohne Verzerrungen an. Controller sollen dem Management nicht nur allgemein gültige Messinstrumente als Orientierungsgrundlage anbieten, sondern auch auf die jeweiligen Eigenschaften, Präferenzen und Zielvorstellungen der Manager eingehen können. Denn gerade bei Managern differieren diese oft, da sie individuelle Charaktereigenschaften besitzen und unterschiedlich geprägt sind. Controller müssen genau den Unterschied erkennen, ob es sich um die eigenen Ziele des Managers handelt oder um die des Unternehmens. Erst dann kann der Controller gezielt darauf eingehen. Sie müssen somit einschätzen können, wie sie konkrete Thematiken vortragen, mit welchem Informationsvolumen sie die Manager konfrontieren dürfen und wie viel Zeit sie für betriebswirtschaftliche Erklärungen aufwenden müssen. Schließlich müssen sie auch abwägen, wann ein Überangebot an Informationen, ein sog. Information Overload, vorliegt und der Manager mit den gelieferten Informationen überfordert sein wird. Weiterhin müssen Controller ein Gefühl dafür haben, inwieweit Manager in bestimmten Situationen falsch entscheiden bzw. ein Risiko dafür besteht. Fehlentscheidungen der Manager können zum einen aufgrund psychologischer Phänomene entstehen, zum anderen kann es sich dabei auch um eine bewusste Manipulation handeln. Weber et al. sind der Meinung: "Alle Entscheidungen im Unternehmen werden von Menschen getroffen - de


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Product Details
  • ISBN-13: 9783640434602
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3640434609
  • Publisher Date: 01 Oct 2009
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Weight: 190 gr


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