چالش رقابتی کنترل
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چالش رقابتی کنترل

عنوان فارسی مقاله: چالش رقابتی کنترل
عنوان انگلیسی مقاله: The Competitive Challenge of Controlling
مجله/کنفرانس: رویه – علوم اجتماعی و رفتاری_Procedia – Social and Behavioral Sciences
رشته های تحصیلی مرتبط: مدیریت
گرایش های تحصیلی مرتبط: مدیریت استراتژیک
کلمات کلیدی فارسی: کنترل، الگو، جهت گیری استراتژی، چالش رقابتی
کلمات کلیدی انگلیسی: controlling; role model; strategy orientation; competitive challenge
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.sbspro.2018.04.043
دانشگاه: West University Of Timisoara, Bulevardul Vasile Pârvan 4, Timișoara 300223, Romania
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 0 در سال 2015
شاخص H_index: 39 در سال 2019
شاخص SJR: 0.158 در سال 2015
شناسه ISSN: 1877-0428
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 8
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
کد محصول: E12150
فهرست انگلیسی مطالب

Abstract


1- Determinants of the controlling function


2- The competitive challenge of controlling


3- Conclusion and outlook


References

نمونه متن انگلیسی مقاله

Abstract


The complexity of today’s business increases and, correspondingly, the requirements for decision support increase. A traditional supplier of top management decision support is the controlling function. However, when controlling struggles to meet the increased requirements, the influence of controlling on top management decisions can get marginalized and eventually vanishes. This paper analyses this observation based on recent surveys and statistics and suggests solutions to master the “competitive challenge of controlling”.


Determinants of the controlling function


Recent megatrends such as increasing complexity, volatility, internationalization and increased demand for transparency and compliance have changed the expectations towards the controlling function (Laval, 2015a). As there are no legal requirements on how to organize controlling, the actual set up depends on the requirements of the company’s management. This provides the controlling department with the possibility as well as the responsibility to adapt its services in a flexible manner to the operative and strategic needs that the company faces. In the following, multinational production companies were defined as large production companies with more than 20,000 employees operating and producing in multiple countries with an annual sales volume exceeding 1,000 million EUR (see figure 20: The headcount of controlling depends on company size). Based on the surveys analyzed, the controlling function in such companies employs on average more than 60 controllers or 0.3% of the total headcount (Gräf & Horváth & Partners, 2014). The number of maintained controlling specializations is seven, with an imbalance towards production controlling (Gräf & Horváth & Partners, 2014). In comparison with small companies, multinational production companies regularly apply strategy-oriented planning and controlling tools (Littkemann, Reinbacher, & Baranowski, 2012). In 65% this sized companies, the head of controlling reports to the CFO (Gräf & Horváth & Partners, 2014).

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