LEADER 04271nam 2200517 450 001 9910627238003321 005 20231110224532.0 010 $a3-031-13153-3 035 $a(MiAaPQ)EBC7102381 035 $a(Au-PeEL)EBL7102381 035 $a(CKB)24950537000041 035 $a(PPN)264957873 035 $a(EXLCZ)9924950537000041 100 $a20230226d2023 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCompany controlling /$fAnnamaria Behu?nova?, Lucia Knapcikova, and Marcel Behu?n 210 1$aCham, Switzerland :$cSpringer,$d[2023] 210 4$d©2023 215 $a1 online resource (90 pages) 225 1 $aEAI/Springer Innovations in Communication and Computing 311 08$aPrint version: Behúnová, Annamaria Company Controlling Cham : Springer International Publishing AG,c2022 9783031131523 320 $aIncludes bibliographical references and index. 327 $aIntro -- Preface -- Contents -- Chapter 1: Controlling of Company: Basic Concepts and Definitions -- 1.1 Genesis of Controlling -- 1.1.1 Definition of the Concept of Controlling in the Anglo-American Language Field -- 1.1.2 Definition of the Concept of Controlling in the German Language Field -- 1.1.3 Definition of the Concept of Controlling in Slovakia -- 1.2 Definitions of Controlling -- 1.2.1 Levels of Controlling -- 1.2.2 Controlling Concepts -- 1.3 Company as a Place of Controlling -- 1.4 Company Management -- 1.4.1 Company Management and Its Equilibrium -- 1.5 Control Processes in the Company as Part of the Controlling -- 1.5.1 Nature and Importance of Control in the Company -- Chapter 2: Tasks and Functions of Controlling -- 2.1 Basic Functions of Controlling in the Company -- 2.1.1 Functioning of Controlling in the Company -- Chapter 3: Dimensions of the Implementation of Controlling in the Company -- 3.1 Division of Controlling -- 3.1.1 Strategic Controlling -- 3.1.2 Operational Controlling -- 3.2 Controlling Objectives -- 3.3 Position of Controlling in the Organizational Structure of the Company -- 3.4 Process Controlling -- 3.4.1 Business Processes -- Chapter 4: Cost Controlling in the Company -- 4.1 Cost Controlling and Its Position in the Company -- 4.1.1 Cost Controlling as a Part of In-Company Controlling -- 4.2 Company Costs -- 4.2.1 Classification of Controlling Costs -- 4.3 Cost Calculation Methods -- 4.4 Process Calculations -- 4.4.1 Activity-Based Costing (ABC) -- 4.4.1.1 Process Calculation Using the ABC Method -- 4.5 Basic Indicators of the Company's Cost-Level Evaluation -- 4.6 Impact of Cost Controlling on Company Management -- 4.6.1 Interrelationships Between Cost Controlling Tools -- 4.6.2 Nonfinancial Indicators for Measuring the Performance of the Company: Balanced Scorecard. 327 $aChapter 5: Controllers and Their Position in the Company -- 5.1 Definition of the Concept of a Controller in a Company -- 5.1.1 Controlling as a Staff Department -- 5.1.2 Controlling as a Line Department -- 5.1.3 Controlling as a Cross-Sectional Function -- 5.1.4 External Controlling -- 5.2 Controller Profile -- 5.3 Controller and Controlling -- Chapter 6: Controlling in Practice -- 6.1 Implementation of Controlling -- 6.2 Academic Controlling -- 6.2.1 Academic Strategic Controlling and Its Functionality -- 6.2.2 The Process of Creating Goals -- 6.3 Information System in the Controlling Process -- 6.3.1 Implementation of Controlling at Public University: SAP -- 6.3.2 Sofia -- Conclusion -- Further Reading -- Index. 410 0$aEAI/Springer Innovations in Communication and Computing 606 $aIndustrial management 606 $aControllership 606 $aIndustry 4.0 615 0$aIndustrial management. 615 0$aControllership. 615 0$aIndustry 4.0. 676 $a658.151 700 $aBehu?nova?$b Annamaria$01266605 702 $aBehu?n$b Marcel 702 $aKnapcikova$b Lucia 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910627238003321 996 $aCompany controlling$93019140 997 $aUNINA