This provides the basis for illustrating the components and design features of an effective controlling system in the subsequent chapters.
Fig. 1:Structure of the book based on the “House of Controlling” by Horváth & Partners
Chapters 2 to 7 describe the individual components of an effective controlling system. All chapters are structured identically to each other. The objectives of the chapter are indicated in the first section. The second section in each chapter illustrates the need to take the component into account as part of an effective controlling system. The third section describes the central design features and the special characteristics to be noted. The fourth section makes use of a practical example to illustrate and supplement the knowledge blocks developed. Each chapter is concluded by way of a summary of the most important findings in the form of structural checklists for managers and controllers. These checklists are based on diverse consultancy experience with regard to the structure and improvement of controlling systems in practical situations.
Chapters 8 and 9 describe the legal, information-related and organisational framework of a controlling system.
Chapter 10 offers a concluding outlook on current and future developments for controlling and controllers.
Overall, the new edition of these proven guidelines aims to provide an illustration of the “state-of-the-art” controlling technique.
Contents
Objectives and Structure of the Book
Controlling as the Foundation of Performance Management
1.Nature and Structure of Controlling
1.4Role and job description of the controller
1.5The “House of Controlling” – Building blocks of an effective controlling system
1.6The “House of Controlling” and its context factors .
1.8Design checklist for managers and controllers
2.3The design for effective Management Accounting
2.3.1Cost and profit accounting
2.3.3Investment appraisal methods
2.3.4Investment appraisal system
2.4The configuration of effective financial accounting
2.5.1The Fischer corporate group
2.5.2Project: Reconfiguring cost and profit accounting and financial reporting
