The Competitive Challenge of Controlling

Taken From: Procedia - Social and BehavioralSciences

The complexity of today's business increases and, correspondingly, the requirements for decision support increase. A traditional supplier of top management decision support is the controlling function. However, when controlling struggles to meet the increased requirements, the influence of controlling on top management decisions can get marginalized and eventually vanishes. This paper analyses this observation based on recent surveys and statistics and suggests solutions to master the “competitive challenge of controlling



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