| Description |
xiii, 338 pages : illustrations ; 24 cm |
| Contents |
Contents note continued: 1.2.Demands on the analysis applications -- 2.Prospects of the further development of EIS -- 1.Tasks of Logistics Controlling -- 2.Instruments of Logistics Controlling -- 2.1.Materials requirements planning (MRP) -- 2.2.Logistics cost and performance costing -- 3.Using Logistics Controlling for efficiency control and preparation of decisions -- 1.Tasks of the Cost and Profit Controlling -- 1.1.The necessity of adapting to changing market situations -- 1.2.The regular profit and efficiency control -- 2.Instruments of Cost and Profit Controlling -- 2.1.The turnover planning -- 2.1.1.The product- and product group-related turnover planning -- 2.1.1.1.The selection of turnover influencing factors by correlation analysis -- 2.1.1.2.The determination of interdependencies as regards time within the framework of correlation analysis -- 2.1.1.3.The analysis of functional interdependencies between the turnover and turnover-determining factors -- |
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Contents note continued: 2.1.1.4.The derivation of prognosis turnovers -- 2.1.1.5.The determination of average deviations of prognosis -- 2.1.2.The time-dependent turnover plan -- 2.2.The cost planning -- 2.2.1.Pre-requisites for the planning of decision-relevant cost -- 2.2.1.1.The system of internal detail plans as a relevant information basis for cost planning -- 2.2.1.2.The cost accounting system as an instrument for information processing within cost planning -- 2.2.1.2.1.The term "decision-relevant cost accounting" -- 2.2.1.2.2.The system of full costing as a basis of cost planning in a Controlling system -- 2.2.1.2.3.The system of direct costing as a basis of cost planning in the Controlling system -- 2.2.1.2.4.The standard direct costing as basis of cost planning in the Controlling system -- 2.2.1.2.5.The relative prime cost and contribution margin accounting as a basis of cost planning in the Controlling system -- |
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Contents note continued: 2.2.1.3.Preparing tasks for carrying out the cost planning -- 2.2.2.The planning of prime costs -- 2.2.3.The overheads planning -- 2.2.4.The time-dependently accumulated cost plan -- 2.3.The planning of profit -- 2.4.Break-even-point-analysis as an instrument of planning -- 2.4.1.The basic model of break-even-point-analysis -- 2.4.2.The possibilities of applying break-even-point-analysis within the framework of Controlling -- 2.5.The matrix of the manageable fixed costs as a planning instrument -- 2.5.1.The management of fixed costs regarding their factual structure -- 2.5.2.The management of fixed costs in their time-dependent structure -- 2.5.3.The management of fixed costs regarding their effect on the readiness to operate -- 3.Cost and Profit Controlling in the case of changing market conditions -- 3.1.Price reduction as a means of adaptation to changing market conditions -- |
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Contents note continued: 2.4.3.Profitability comparison -- 2.4.4.Static comparison of amortisation -- 2.5.Dynamic methods of investment analysis -- 2.5.1.Net present value-, annuity-, and internal rate of return-method -- 2.5.2.Dynamic amortisation comparison -- 2.5.3.Dynamic methods of investment analysis -- 2.5.3.1.Evaluation of the net present value-, annuity-, and internal rate of return-method -- 2.5.3.2.Improvement by application of the final value-method -- 2.5.3.3.Improvement of the interpretability by a special risk analysis (in the broader sense) -- 2.5.3.4.Investment analysis by taking into account the effect caused by the taxes on income -- 2.6.Value analysis -- 3.Checking and standardisation of investment analysis data by Investment Controlling -- 3.1.Recording of data -- 3.2.Expected turnover -- 3.3.Planned degrees of employment -- 3.4.Current costs/payments -- 3.5.Imputed capital cost used in static methods -- 3.6.Internal interest rate -- |
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Contents note continued: 3.2.Framework of a strategic Cost and Profit Controlling -- 3.3.Orientation of cost accounting towards competition strategies -- 3.4.Target Cost Management -- 3.4.1.Development of target cost management -- 3.4.2.Analysis of relevant target cost comparison objects -- 3.4.3.Determination of product-related target costs -- 3.4.4.Target cost splitting -- 3.4.4.1.The component method -- 3.4.4.2.The functions method -- 3.4.4.3.Cost type-related allocation of package target costs -- 3.4.4.4.Special problems of target cost splitting -- 3.4.5.Target cost management -- 3.4.6.Continuous target-performance analyses -- 3.5.The company value chain as a link to strategic cost management -- 3.6.The concept of activity based costing -- 3.6.1.Development and basics of activity based costing -- 3.6.2.Analysis and structuring of company activities -- 3.6.3.Activity based cost centre costing -- 3.6.4.Activity cost costing -- |
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Contents note continued: 3.2.The adaptation of production and inventory management to a rhythmically changing sales course -- 3.2.1.Principle ideas for the solution of the adaptation problem when facing a changing sales course by inventory management -- 3.2.2.The adaptation of production and inventory management to a rhythmically changing sales course at given capacity -- 3.2.3.The adaptation of production and inventory management to a rhythmically changing sales course in the case of a variable capacity -- 3.3.The adaptation of the production and sales program to changing market conditions -- 3.3.1.The influence of sales quantities by product political measurements -- 3.3.2.The determination of the optimal production and sales program -- 3.3.3.The determination of relative price limits to maintain the optimal production and sales program -- 3.3.3.1.The determination of relative price limits of sales goods -- |
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Contents note continued: 3.3.3.2.The determination of relative price limits for procurement goods -- 3.4.Management of fixed cost as a means to adapt to changing market conditions -- 3.5.The temporary closure of production as a means of adaptation to changing market conditions -- 1.Tasks of Investment Controlling -- 1.1.Investment planning, investment realisation, and investment control -- 1.2.The individual tasks -- 1.2.1.Stimulation of new investments -- 1.2.2.Co-ordination of investment planning and investment volume -- 1.2.3.Preparation of decisions -- 1.2.4.Realisation control -- 1.2.5.Current control of investment analysis -- 2.Instruments of Investment Controlling -- 2.1.Objective-orientated system of investment planning and control -- 2.2.Value analysis as a systematic problem solution method -- 2.3.Concepts of investment analysis -- 2.4.Statistical methods of investment analysis -- 2.4.1.Cost and profit comparison -- 2.4.2.Machine hour rate analysis -- |
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Contents note continued: 3.6.5.Condensing of sub activities to main activities -- 3.6.6.Activity-orientated portfolio analysis as interface to strategic Controlling -- 3.6.7.The "Fixed-Cost-Management-Orientated Standard Costing" as integrative cost accounting approach -- 3.6.7.1.Implications on the statement of values in cost type costing -- 3.6.7.2.Requirements as regards a modified design of an (activity) cost centre costing -- 3.6.7.3.Requirements regarding the modified design of an (activity) cost estimating -- 3.6.7.4.The design of a "Fixed Cost Management and Activity-orientated Standard Cost Estimation" -- 3.7.Design of a strategic Controlling reporting -- 4.Strategic Marketing-Controlling -- 4.1.Objectives and tasks -- 4.2.Enlarged life-cycle-portfolio model -- 4.3.Possible analysis path of a strategic Marketing Controlling -- 4.4.Development of an strategic "early 'enlightenment' information system" -- |
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Contents note continued: 4.Principles of an Investment Controlling concept for the preparation of decisions -- 5.Concepts of investment control -- 1.Tasks and targets of strategic management -- 2.Strategic Controlling -- 2.1.Differentiation between strategic and operational Controlling -- 2.2.Tasks of strategic Controlling -- 2.2.1.Strategic Controlling and strategic planning -- 2.2.2.Strategic control -- 2.3.Instruments of Strategic Controlling -- 2.3.1.Strategic informational need analysis -- 2.3.1.1.Method of critical success factors -- 2.3.1.2.Business Systems Planning -- 2.3.1.3.Key indicator system -- 2.3.2.GAP analysis -- 2.3.3.The concept of experience curves -- 2.3.4.Portfolio-Management -- 2.3.4.1.Development of strategic business units -- 2.3.4.2.Portfolio analysis -- 2.3.5.The product life cycle analysis -- 3.Strategic Cost and Profit Controlling -- 3.1.Cost structure management as a central Controlling task in a changed competition and company environment -- |
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Contents note continued: 5.Scenario analysis of turn around and back stop strategies as open system simulation (OSS) -- 5.1.Scenario simulation as an instrument of strategic Controlling -- 5.2.Open system simulation when investments into a new hotel are planned -- 5.3.Open system simulation in the case of strategic inventory planning -- 5.4.Fixed-cost management in the context of scenario simulation |
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Machine generated contents note: 1.The evolution of the term Controlling -- 2.The Controlling structure -- 2.1.Controlling targets -- 2.2.Controlling tasks -- 2.3.Controlling concept -- 2.3.1.Controlling concept and the relation to decisions -- 2.3.2.The Controlling concept and the supply with information -- 2.4.Controlling system -- 2.5.Controlling applications -- 2.6.Controlling institution -- 1.Systems related to targets -- 2.Fundamentals of model design -- 2.1.Description models and ratio concepts -- 2.2.Explanation models and ratio concepts -- 2.3.Decision models and ratio systems -- 2.4.The interpretation of ratio systems against the background of managerial models -- 1.Fundamentals of the RL ratio system -- 2.The two components of the RL ratio system: the RL Controlling-ratio system and RL balance sheet-ratio system -- 1.Demands on an IT-supported Executive Information System -- 1.1.Demands on the supply with basic data and their management -- |
| Summary |
"This book presents a concise concept for the design of a ratio and management report system for each functional part of the company. It addresses as well practitioners who seek decision support in their day-to-day business, as scientists and students who want to obtain information about the state of the art of Management Control and Controllership."--Jacket |
| Analysis |
Management ratios |
| Bibliography |
Includes bibliographical references (pages [321]-326) and index |
| Subject |
Controllership.
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Decision support systems.
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Management information systems.
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Managerial accounting.
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| LC no. |
97015309 |
| ISBN |
3540627227 (hardcover : alk. paper) |
