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3. Der CFO als Controlling- und Reportingexperte

  • 2019
  • OriginalPaper
  • Chapter
Published in:
Authors
Matthias J. Rapp
Axel Wullenkord
Published in
Unternehmenssteuerung durch den Finanzvorstand (CFO)
Publisher
Springer Fachmedien Wiesbaden

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Zusammenfassung

Die Controlling-Forschung verweist seit einiger Zeit auf Probleme, die beim Einsatz von Rentabilitätskennzahlen in der Unternehmenssteuerung entstehen können. Dennoch werden sie dafür in der Unternehmenspraxis sehr häufig eingesetzt. Den Gefahren kann begegnet werden, wenn bei der Bewertung der Kennzahlen verzerrende Einflüsse berücksichtigt oder mehrere Kennzahlen in geeigneter Weise miteinander kombiniert werden. Eine Fallstudie zeigt, wie diese Erkenntnisse praktisch umgesetzt werden können, und sie deutet an, dass Unternehmenscharakteristika Einfluss auf die Auswahl von Rentabilitätskennzahlen für Steuerungszwecke haben.

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previous chapter Der CFO als Abschluss- und Bilanzierungsexperte
next chapter Der CFO als Finanz- und Kapitalmarktexperte
Title
Der CFO als Controlling- und Reportingexperte
Authors
Matthias J. Rapp
Axel Wullenkord
Copyright Year
2019
Book
Unternehmenssteuerung durch den Finanzvorstand (CFO)

Print ISBN: 978-3-658-21265-0

Electronic ISBN: 978-3-658-21266-7

Copyright Year: 2019

DOI
https://doi.org/10.1007/978-3-658-21266-7_3
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This content is only visible if you are logged in and have the appropriate permissions.

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