Free Essay

Hans

In:

Submitted By hubert12345
Words 398
Pages 2
Beitrag aus ProFirma Professional

Vom Controller zum CFO: Der Weg an die Spitze / 1 Controlling heute
Schon seit längerer Zeit hält die Diskussion an um die Fragen: "Was wird aus den Controllern?" oder "Benötigt man das Controlling noch?"
Daneben stehen Aussagen wie "Die Number-Cruncher werden durch die Management Accountants ersetzt" oder die Aufforderung von Prof.
Weber, WHU Koblenz, zum Rollenwandel des Controllers: "Vom
Bremser zum Innovator". Aus den Fragen lässt sich bereits ersehen, wie kontrovers die Diskussion geführt wird.
Wenn wir uns die letzten Jahre anschauen, stellen wir fest, dass mehrere "Stürme" über die Controlling-Landschaft hinweggefegt sind. Dazu zählen z. B.:
Globalisierung der Märkte,
IFRS/US-GAAP, verbunden mit der Notwendigkeit der Einführung des
Umsatzkostenverfahrens,
Sarbanes-Oxley Act,
Ausbau des Risk Management,
Corporate Governance,
Einstampfen der langfristigen Strategien und Umschwenken auf Businesspläne mit konkreten strategischen und operativen Inhalten, wertorientierte Unternehmensführung,
Wissensbilanzen und zunehmende Bedeutung der Intangible Assets,
Beyond Budgeting, verbunden mit der Entrümpelung der Prozesse, kontinuierliche Verbesserungsprozesse (KVP),
Immer mehr neue Produkte bei deutlich verkürzten Produktlebenszyklen,
Entwicklung der Märkte vom Hersteller- zum Käufermarkt und damit verbunden die
Notwendigkeit, die Profit-Marge pro Kunden (Kundenwertbeitrag) zu kennen, steigende Bedeutung des Working Capital Management im Rahmen eines Asset
Management,
Balanced Scorecard und Operationalisierung der Strategien, stark gestiegene Anforderungen an das interne und externe Reporting, speziell gegenüber Investoren, Aufsichtsrat und den Banken (Basel II) und weiteren
Stakeholdern,
Beschleunigung des "Time-to-market" und der Controlling-Informationen an das
Management,
Prozessorientierung und Dezentralisierung der Unternehmen, was sich in den
Anforderungen zur Segmentrechnung sowie in den Regionen- und Centerrechnungen widerspiegelt, steigende Bedeutung des Self-Controlling, interne und externe Benchmarkanalysen als Impuls für weitere Verbesserungen.
Unruhe auf beiden Seiten

Man spürt in den Unternehmen das Murren der Manager über die Arbeit der Controller. Die
Controller sind nicht im operativen Geschäft verankert und verfügen auch nicht über die kompletten Marktinformationen – daher können sie diese auch nicht oder nur verspätet verarbeiten. Die Controller sind beunruhigt, ob sie den Anforderungen der Manager entsprechen, konzeptionelle Vordenker in der Strategieführung, in den Innovations-, den
Kunden- und Marktprozessen sowie den Produktionsprozessen zu sein.
Die Anforderungen der Manager wurden ausgelöst durch den Einsatz der integrierten ITSysteme und der sich anschließenden Optimierung der Geschäftsprozesse, verbunden mit der
Verschlankung der Organisation.
Sie sehen nur einen Ausschnitt aus dem Produkt ProFirma Professional. Wir bieten Ihnen die Möglichkeit ProFirma Professional 30 Minuten lang live auszuprobieren - sofort, ohne
Registrierung und mit Zugriff auf fast alle Funktionen.

Similar Documents

Premium Essay

The Han Chinese, Han People

...The Han Chinese, Han people or or "Han ethnic group" are an East Asian ethnic group. They constitute approximately 92% of the population of China. The name Han was derived from the Han dynasty, which succeeded the short-lived Qin dynasty, and is historically considered to be the first golden age of China's Imperial era due to the power and influence it projected over much of Asia. As a result of the dynasty's prominence in inter-ethnic and pre-modern international matters, many Chinese began identifying themselves as the "people of Han" a name that has been carried down to this day. Similarly, the Chinese language also came to be named the "Han language" ever since. In the Oxford Dictionary, the Han are defined as "The dominant ethnic...

Words: 275 - Pages: 2

Premium Essay

Han Dynasty Dbq

...Both the Han Dynasty of China and the Roman Empire of Italy were huge territories, with Rome being over 1 million square miles, that were greatly advanced in many fields. They had armies that conquered many lands, they had governments which appeased and governed large masses of people. However, what may be most interesting is their development of technology. In the first and second centuries, both the great empires of Rome in Italy and the Han in China had technology to accommodate their numerous populations but both of their attitudes towards technology were different as they viewed and utilized manual labor differently. Their different attitudes led to different developments in their technology, but both eventually saw a decline toward the...

Words: 1398 - Pages: 6

Premium Essay

Han Dynasty Influence

...The Han Dynasty (206 BC – 220 AD) is often seen as the first successful exponent of political and intellectual expression (Loewe, 1968). The reason why historians are able to reach this conclusion today is because of the archaeological work that has been done the numerous large and lavish tombs from this time period. Although they have been subject to a lot of looting, and a lot have yet to be excavated, Han tombs nevertheless provide rich information on not only the lives of individual people at the time, but also the agricultural, familial, and spiritual lives of people during the Han dynasty. According to Qinghua Guo, there have so far been 10 000 excavated graves from the Han dynasty (Guo, 2004).After a summary of the basic features of...

Words: 1866 - Pages: 8

Premium Essay

Han Dynasty Dbq

...The Han dynasty was a very important time in ancient China’s history. The Han dynasty lasted from 206 B.C.E. to 220 C.E., which is over 400 years! The Han dynasty arose because the Chinese people were unhappy with the harsh, Legalist rule of the Qin. Under Han rule, China had a golden age, or a long period of stability and wealth. Education, literature, and art flourished, while new practices, inventions, and discoveries improved people's lives. The Han dynasty improved government and daily life in China in many ways. The government improved a lot under the Han dynasty. They adopted the centralized government established by Emperor Qin Shi Huangdi. But they softened the harsh ruling style of the Qin emperor and brought Confucian ideas back...

Words: 409 - Pages: 2

Premium Essay

Dbq Han Dynasty

...silk road. At 60 BC they established the protectorate in the western regions of wulei. Too keep prosperity they established intermarriage. Although most historians have argued that the Eastern Han dynasty was the most important the Western Regions were overawed by the Han Empire; many states sent envoys to Chang'an along the Silk Road to pay tribute in succession. One reason the han dynasty was so influential on the Chinese empire was due to Power and strength. They had military strength. “After three years, this famous general made a sneak-raid against the Youxian King of Huns, sweeping to victory”. Later on they established the Protectorate....

Words: 574 - Pages: 3

Premium Essay

Han Dynasty Research Paper

...Yemage Omer Han Dynasty Results The Han was a dynasty of China. It was proceeded by the Qin dynasty and had Three Kingdoms. It was founded by Liu Bang, known as Emperor Gaozu of Han. It was interrupted by the Xin dynasty shortly. The Western Han and Eastern Han were two divisions that lasted over four centuries. People call the Han dynasty a golden age in Chinese history. Even know, China's people refer to themselves as the "Han people" and the Chinese script is referred to as "Han characters". The Han had great economic strength and saw growth of money first during the Zhou dynasty. The coins used by the government in 119 BC stayed the standard coinage of China until the Tang dynasty. The government made the salt and iron industries go around the dynasty around 117 BC. They lead the production of coin casting, salt, iron, measures, and weights. They also...

Words: 615 - Pages: 3

Premium Essay

Han V. Roman Empire

...Michael Miranda 12-20-10 The Han and Romans were very large empires that existed from 200 B.C.E through 200 C.E. Technology was key to both empires but they both had different views on technology. Both empires used water to their advantage but the way they used it was different, for example the Han used water to benefit the everyday man while the Romans built the aqueducts, which only benefitted people that had homes. The way they treated the people was different because the Han followed Confucius’ teachings while the Romans were selfish towards the people. The Romans and Han had a huge thing in common which was that they felt superior to the rest of the world. These two empires had many similarities but the way they viewed things was different. A thing that was very vital to both empires was water because without it they probably would have not been the empires that they were. The Romans had aqueducts, which benefitted any landowners, and they were very proud of according to Frontinus who said “The abundance of water is sufficient not only for public and private uses and applications but truly even for pleasure”. According to Huan Tan the Han used the water to make inventions because he said, “Water power was also applied (pestle and mortar)”. Although they both used water to build inventions the Romans built their inventions on a large scale while the Han built theirs on a small scale. The Han treated the lower class with respect while the Romans...

Words: 648 - Pages: 3

Premium Essay

Han Dynasty Religious Roles

...Megan Hammersmith Mrs. Tami Clark World History 26 October 2016 Religious Roles The religious roles between the Han dynasty and Yuan dynasty have many differences. The Han dynasty was from 206 to 9 B.C. and 25 to 220 B.C. The Yuan dynasty was from 1279 to 1368. The Han dynasty abandoned the use of cruel and unusual punishments towards their people. The Han dynasty also went westward into Central Asia extending the Chinese boundaries and spreading their religion. The founder of the Han dynasty was Liu Pang. He was a peasant but broke the caste system and became well-known. The Han dynasty introduced the civil service to their government. The civil service is the administrative service of government not including the armed forces....

Words: 351 - Pages: 2

Premium Essay

Three Kingdoms: The Han Dynasty

...When the Han dynasty fell in 220 C.E., chaos erupted, resulting in the development of the impression that a unified and prosperous China may never exist again. For the next four centuries after the fall, China was struck with warring clans, political murder, and foreign invasion, sparking a new period dubbed the Three Kingdoms. Contending to succeed Han to form a new dynasty, the three kingdoms waged wars against each other, ultimately earning this period its note as one of the bloodiest intervals in all of China’s history. In-fact, a population census in late eastern Han dynasty reported an approximate population of 56 million, while a population census taken during the early years of the Three Kingdoms era reported an approximate population...

Words: 1860 - Pages: 8

Premium Essay

What Are The Values Of The Han Dynasty

...After the awaited succession of the militarized, legalist Qin Dynasty, the Han Dynasty seized power over rebellious states mandating the teaching of Confucius, for the overall benefit of the people. Additionally, the implementation of confucianism cause a four hundred year period of peace, including the longest reigning single emperor, however, this philosophy also led to the degradation of women's place in society and the expungement of freedoms allocated to children. After overthrowing the warmongering Qin, Emperor Han Wudi declared china a confucian state, implementing the principles of the practice into the lives of all the dynasty’s citizens, including, most notably, the mass education of young children in the confucian ways.(Bentley) It was Confucius's principal, along with that of Han Wudi and the disciples of confucius, that if a citizen is properly educated they will not need law to correct their behaviors because they will guide themselves on a morally upright path path....

Words: 463 - Pages: 2

Free Essay

Hans Holbein the Younger

...My initial thoughts about Hans Holbein the Younger’s, The Ambassadors, is that it is a rich piece of art that has an important story to tell. The two stoic young men, seemingly dressed of royalty, stand with an indication of pride by a table of items. The painting gives the feeling that these items help to represent the importance of those standing next to them. The fabrics shown in the painting appear luxuriously heavy and to be of great quality, from the dark green curtain in the background to the fur and velvet-like coats donned by the men. The one aspect of work that most interests me in this piece are the finely arranged objects and the wonder of what they represent. On the table in this painting, the objects on display appear to be globes, musical instruments, books, a hymnal, and devices for measurement. Of all the objects in this art piece, the one that creates the most wonder and interest is the small and slightly hidden crucifix in the upper left portion of the painting and the large, distorted, skull-like object lying on the ground between the two men. With the abundance of material, fine detail, and symbolism this painting sparks curiosity of the meaning standing behind it all. The Ambassadors, by Hans Holbein the Younger is a painting created during the Renaissance Period in 1533. Historically, this time period is defined as a rebirth. It is a time of revival for literature, philosophy, architecture, Classical art, and learning (Mind Edge, Inc., 2015). The Renaissance...

Words: 1211 - Pages: 5

Premium Essay

Why Did The Han Empire's Fall?

...Why did the Han Empire fall? One of the reason the Han Empire fell was because of the financial problem they had. The government was not financially stable. They were spending too much money on things that were not the necessary needs. Another big part of why they fell was because of all of the natural disasters they had. They had 42 floods in 400 years. Their government could not prepare for disasters like that which also lead to them going broke. All of these disasters and misuse of money mad all of the peasant mad. The peasant got very mad and started to rebel to government and want to do things their way. The Han Empire fell because of the attacks and disasters that kept reoccurring. The Rome Empire was one of the largest empires at the time. The Roman Empire’s fall happened over long time period. The Roman Empire was very large and over populated. Overpopulated cities caused many diseases. When diseases broke out in the Roman Empire it eliminated many of the people who lived on the streets and didn’t have permanent house to live in. The Roman Empire’s Government was have a very hard time dealing with their finances. It took a lot of money to maintain troops on the...

Words: 483 - Pages: 2

Premium Essay

Han China Technology Dbq Essay

...Technology is an important part of civilization today. During their time, the Han dynasty and the Roman empire both used technology, but their views on it were different. While the Han dynasty thought highly of technology, especially the advancement of it, there were mixed opinions about technology in the Roman empire. The Han dynasty saw technology as an advancement that can help the government and the peasants. For example, during second century B.C.E., a Han government official wrote to other local officials concerning flood prevention (doc. 1). He gave details on how the waterways could be inspected to stop floodings in their district and how everyone can contribute to help China. He felt that technology was advanced enough to prevent floods and that it was not the technology that was lacking, but the organization of technology was. Another official, Huan Guan, wrote about how...

Words: 895 - Pages: 4

Premium Essay

Differences in Ancient Rome and Han China

...Han China and Classical Rome When comparing Han China and Classical Rome, many political, geographical, and religious similarities can be found, though many differences are also prevalent. Though Roman and Han political structures both emphasized bureaucracies, they came to them quite differently. Through copious amounts of expansion, both societies spread culture and earned money, though expansion was eventually their downfalls. Their religions differed immensely, with Rome emphasizing polytheism and Han China focusing on Confucianism. The differences and similarities between these two civilizations are to be discussed in this essay. Though both Rome and the Han dynasty were bureaucracies, both respective bureaucracies were quite different. For example, Han China had a centralized emperor (best know was Wu Ti) who set forth a certain curriculum that each bureaucrat would have to adhere to to become a leader. This curriculum was taught at specialized schools for the rich, though sometimes poor, and talented young men that one day wanted to become a bureaucrat. These bureaucrats carried out the laws of the emperor, so the people had very little say so. On the other hand, Classical Rome had a quite different system. Starting out as a local monarchy, Rome changed to a republic quite early in its expansion. they had a Senate of aristocrats that would make laws. From this Senate, two consuls were elected to be its leader. A dictator of Rome was only elected during times of emergency...

Words: 944 - Pages: 4

Premium Essay

Han China And Imperial Rome Comparison Essay

...During the Classical period, c. 206 BCE to 476 CE, two powerful regimes existed, the Han dynasty in Asia and Imperial Rome in Europe. Although these countries were very far in distance and only came in contact through trade, both empires were strong and well organized due to this Rome and Han China both had great success. The Han dynasty lasted for roughly 426 years, while Imperial Rome lasted 507 years, and through their long reigns, they were able to achieve great advancements in technology and economy. Han China and Imperial Rome, both had a powerful central government with well-organized bureaucracies, the fall of these dynasties was because of over expansion and taxation of land. However, the overall political structure of these regimes were different because Han China’s bureaucratic system and Rome’s bureaucratic system were controlled by...

Words: 635 - Pages: 3