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Strategic Management Accounting – Begriff und Anwendungsstand in der Unternehmenspraxis

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Perspektiven des Strategischen Controllings

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Zusammenfassung

Zweifellos herrscht heute Einigkeit darüber, dass sich Controlling nicht nur auf operative Fragestellungen beschränken sollte. Vielmehr wird von einem modernen Controlling auch eine stärkere Führungsunterstützung auf der strategischen Ebene gefordert. Horváth (2008, S. 663) sieht bereits eine klare Schwerpunktverschiebung im Controlling in Richtung des strategischen Controllings. Häufig scheint dies jedoch mehr Wunsch als Wirklichkeit zu sein. So mahnt bspw. Schäffer (2007, S. 1) zur Vorsicht: „Ein Blick auf die Praxis des Controllings in Deutschland, Österreich und der Schweiz zeigt, dass die Bedeutung der Controller im strategischen Bereich in aller Regel deutlich geringer ausgeprägt ist als im operativen Geschäft und dass viele bewährte Rezepte aus der operativen Controllingpraxis im strategischen Bereich an Grenzen stoßen […]“. Günther/Breiter (2008, S. 13) testieren ebenfalls einen „teilweise sehr ernüchternden Stand“ was die Umsetzung des strategischen Controllings in der Unternehmenspraxis betrifft.

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Author information

Authors and Affiliations

  1. Technischen Universitöt Berlin, Berlin

    Marko Reimer Dipl.-Ing. (wissenschaftlicher Mitarbeiter)

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  1. Marko Reimer Dipl.-Ing.
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Editors and Affiliations

  1. Controlling an der Technischen Universität Berlin, Berlin

    Marko Reimer (wissenschaftlicher Mitarbeiter) (wissenschaftlicher Mitarbeiter)

  2. FOM Fachhochschule für Oekonomie und Management in Berlin, Berlin

    Stefanie Fiege (Professorin für Betriebswirtschaftslehre) (Professorin für Betriebswirtschaftslehre)

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Reimer, M. (2009). Strategic Management Accounting – Begriff und Anwendungsstand in der Unternehmenspraxis. In: Reimer, M., Fiege, S. (eds) Perspektiven des Strategischen Controllings. Gabler. https://doi.org/10.1007/978-3-8349-8805-8_6

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