Management control - simple over complex? | WHU on Controlling скачать в хорошем качестве

Management control - simple over complex? | WHU on Controlling

Controllers are using ever more sophisticated tools to make better individual decisions. However, the more complex the instruments are, the less suitable they are for coordinating decisions for management control purposes. This video explains the difference between decision making and coordination – something that controllers are often unaware of. This video was produced by Professor Utz Schäffer and Professor Jürgen Weber at the Institute of Management Accounting and Control (IMC) of WHU - Otto Beisheim School of Management. To find out more about the IMC and the subject of controlling please visit www.whu.edu/controlling