How to Increase the Value-added of Controlling —— A Guide to an Efficient and Sustainable Management Support

----- 如何提高控制增值：有效和可持续管理支持的实用指南

ISBN: 9783110577839 出版年：2018 页码：218 Laval, Valerian De Gruyter Oldenbourg

Recent megatrends such as increasing complexity, volatility, internationalization and increased demand for transparency and compliance have changed the expectations towards the controlling function. During his professional experience, the author observed the increased expectations towards the controlling function. If controlling is to maintain its influence in a company, it needs to adapt to the changes in management expectations. To outline "how to increase the value added by the controlling function in multinational production companies", four research questions were addressed and answered. The questions which were answered were "what does controlling involve and which factors influence the set-up of the controlling function in a company", "how are the expectations towards the controlling function changing over time and what is its value contribution", "how can the controlling function add value to standard reporting and budgeting activities" and "how can the controlling function add value to reorganization activities".