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Controlling, Unternehmensplanung, Risiko und Risikomanagement

In: Handbuch Controlling

Author

Listed:
  • Werner Gleißner

    (Future Value Group, Leinfelden-Echterdingen (Stetten), Technische Universität Dresden)

Abstract

Zusammenfassung Ein modernes Controlling darf die bei jeder unternehmerischen Tätigkeit unvermeidlichen Chancen und Gefahren (Risiken) nicht ignorieren. Die Betrachtung von Risiken ist insbesondere erforderlich bei der Erstellung der Unternehmensplanung und darauf aufbauender Vorlagen für Managemententscheidungen, speziell „unternehmerische Entscheidungen“, durch Vorstand und Geschäftsführung. Daher ist eine enge Verbindung des Controllings zum Risikomanagement und ein integrativer Ansatz, bei dem das Controlling viele Aufgaben des Risikomanagements leicht mit abdecken kann, empfehlenswert.

Suggested Citation

  • Werner Gleißner, 2022. "Controlling, Unternehmensplanung, Risiko und Risikomanagement," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 931-952, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_76
    DOI: 10.1007/978-3-658-26431-4_76
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