Die Marke ist in den letzten Jahren zunehmend in den Mittelpunkt des Interesses von Marketingpraktikern und -wissenschaftlern geruckt. Das Jahr 1988 wurde von der Zeitung „The Economist“ zum „Jahr der Marke“ erklart (o. V., 1988, S. 101). In den USA brodelt die Markendiskussion bereits seit langerem und auch in Europa ist das Thema Marke langst angekommen. Das Marketing Science Institute hat die Marke schon fruhzeitig als zentrales Marketingthema ausgemacht. Nach einer Befragung von Droege & Company wurde die Marke als wichtigster Werttreiber in den Unternehmen identifiziert (vgl. Kricsfalussy/Semlitsch, 2000, S. 28). Die Marke ist das Megathema schlechthin — zu Recht!

Herausforderungen und Aufgaben des Markenmanagements

Steuerung von und in Netzwerken — Perspektiven, Konzepte, vor allem aber offene Fragen

Controlling ist eine vergleichsweise junge Teildisziplin der Betriebswirtschaftslehre, die sich mittlerweile in Praxis und Wissenschaft etabliert hat. Das Wissen uber seine Entwicklung ist in weiten Teilen noch unscharf und weitgehend durch „anecdotal evidence” bestimmt. Die Autoren verfolgen daher in ihrem Aufsatz das Ziel, einen Beitrag zum besseren Verstandnis der Strukturen und Entwicklung der deutschsprachigen Controllingforschung zu leisten. Hierfur analysieren sie die Zitations-und Kozitationsstrukturen in 643 Beitragen zu Controllingthemen, die im Zeitraum von 1970 bis 2003 in sechs fuhrenden wissenschaftlichen Zeitschriften im deutschen Sprachraum veroffentlicht wurden. Diese Beitrage enthalten insgesamt 18.125 Quellen. Im Ergebnis der Analysen zeigt sich, dass das Zitierverhalten in der Controllingforschung im Vergleich zu anderen betriebswirtschaftlichen Teildisziplinen durch eine Reihe von Besonderheiten gepragt ist und dass sich die Strukturen der deutschsprachigen Controllingforschung uber die Zeit stark verandert haben.

Struktur und Entwicklung der Controllingforschung — Eine Zitations-und Kozitationsanalyse von Controllingbeiträgen in deutschsprachigen wissenschaftlichen Zeitschriften von 1970 bis 2003

Kundenzufriedenheit als Managementherausforderung

In a rapidly changing business environment, it is important for many enterprises to create value. Yet the aim to manage the enterprise by focusing on maximizing its value does not guarantee the growth of its value. Appropriate management instruments and systems have to be selected for this purpose. Introducing a controlling system helps to improve the functionality of company and the process of decision making as well as to increase the enterprise’s value. When the main purpose of an enterprise is to create value, then it is necessary to have means to monitor, estimate and assess the value creation activity. According to both theory and practice, it is proposed to estimate the value of an enterprise and its changes by applying various indicators. Different indicators measure an enterprise’s value changes differently. Also, the level of complexity of indicators calculation differs a lot. Taking these two criteria into account it is important for every enterprise to create an appropriate set of indicators measuring the enterprise’s value and its changes. The article analyses the significance of measuring an enterprise’s value in the controlling system, the diversity of indicators to measure an enterprise’s value and the issues connected with their selection in medium-sized enterprises. The aim of the article is to develop a set of indicators measuring an enterprise’s value and its changes that could be introduced in the controlling system for medium-sized enterprises. The research methods are the analysis of scientific literature, collection, comparison, classification and generalization of information, expert evaluation, a questionnaire survey of Lithuanian medium-sized companies’ managers, accountants, financiers. During the expert evaluation it was found out that the following set of eight indicators measures the value and its changes in the controlling systems for medium-sized enterprises the best: Net profit, EBITDA, ROE, ROS, ROA, EVA, MVA, and TSR.

/pdf/selection-of-the-indicators-to-measure-an-enterprise-s-value-1ur5o31iiw.pdf

Selection of the indicators to measure an enterprise’s value and its changes in the controlling system for medium-sized enterprises

PuK, Controllingkonzepte : Planung und Kontrolle, Planungs- und Kontrollsysteme, Planungs- und Kontrollrechnung

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PuK, Controllingkonzepte : Planung und Kontrolle, Planungs- und Kontrollsysteme, Planungs- und Kontrollrechnung