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Beteiligungscontrolling – Ein Überblick

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  • Stefan Borchers

Abstract

Legal entity controlling can be considered a relatively new topic in business studies. After explaining the special requirements for the controlling of legal entities, the term “Beteiligungscontrolling” (Legal entity controlling) is defined. Subsequently the need for an enterprise specific design of legal entity or rather group controlling is elaborated. In doing so, the challenges of a matrix structure of legal and strategic entity are addressed. Thereafter the functions of legal entity controlling are described and the instruments are categorised. The article ends with basic recommendations regarding the organisational implementation within the corporate group. Copyright Springer-Verlag 2006

Suggested Citation

  • Stefan Borchers, 2006. "Beteiligungscontrolling – Ein Überblick," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 17(3), pages 233-250, November.
    • Handle: RePEc:spr:metrik:v:17:y:2006:i:3:p:233-250
    DOI: 10.1007/s00187-006-0002-z
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