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Remunerationssysteme Und Controlling

Remunerationssysteme Und Controlling


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About the Book

Bedingt durch die Globalisierung werden Unternehmen immer grosser und die Strukturen unubersichtlicher. Arbeitsteilung und Spezialisierung dienen der Produktivitatssteigerung. Jedoch verbrauchen die damit verbundenen Austausch- und Abstimmungsprozesse Ressourcen. Die effektive und effiziente Nutzung der menschlichen Arbeitskraft stellt dabei ein schwieriges Problem dar (vgl. Schein, 1980, S. 10). Das Funktionieren eines Unternehmens setzt voraus, dass die Mitarbeiter wissen, welche spezialisierten Handlungen abgestimmt werden mussen, um eine Erreichung der Unternehmensziele zu gewahrleisten. Motivation als Bereitschaft, die erwartete Leistung zu erbringen, steht in Zusammenhang mit der Erfullung eigener Ziele (vgl. Milgrom/Roberts, 1992. S. 25ff.). Als Losung dieser Koordinations- und Motivationsproblematik sollen Anreize einen gestaltenden Einfluss auf die Handelnden nehmen, dass diese ihre Rollenerwartungen erfullen. Finanzielle und nicht-finanzielle Anreize wie z.B. Entgeltzahlungen, Karrierechancen, die Struktur der Tatigkeit, Zielvereinbarungen und Entscheidungsbefugnisse dienen dazu, das Leistungsverhalten in einem Unternehmen und damit das Unternehmen selbst positiv zu beeinflussen. Voraussetzung ist jedoch, dass das jeweilige Anreizsystem auf die Bedurfnisse und Anforderungen der jeweiligen Organisation optimal abgestimmt ist (vgl. Lindert, 2001, S. 2). Demzufolge gewinnt das Controlling in Zusammenhang mit Anreizsystemen immer mehr an Bedeutung. Ziel dieser Arbeit ist, einen Uberblick uber Kennzahlen und Kennzahlensysteme zu geben, die geeignet sind, als Steuerungstool bei der Gestaltung von Anreizsystemen zur Anwendung zu gelangen. Studienarbeit aus dem Jahr 2004 im Fachbereich Wirtschaft - Controlling, Note: Gut, Fachhochschule (Finanz-, Rechnungs- und Steuerwesen), Sprache: Deu


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Product Details
  • ISBN-13: 9783638293334
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • ISBN-10: 3638293335
  • Publisher Date: 01 Jan 2004
  • Binding: Digital (delivered electronically)
  • No of Pages: 35


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