Einbindung des Finanzbereichs in das Beteiligungscontrolling

Jörn Littkemann () and Philipp Heldt-Sorgenfrei

Metrika: International Journal for Theoretical and Applied Statistics, 2006, vol. 17, issue 3, 300 pages

Abstract: Based on data from 29 German industrial multinational corporations we analyze the considerations between treasuring and controlling. Successful leading of subsidiaries depends on confidential cooperation between these both departments, equal in rang within the top of the whole corporation. In this cooperation, treasuring is focused on the liquidity-goal and controlling on the profit-goal. To reach these goals, it is necessary to implement a powerful central treasuring with financial market oriented regulations which are transparent and equal for all subsidiaries. On the other hand it is not recommended that the central treasuring strive for own profit of the subsidiaries’ costs. Copyright Springer-Verlag 2006

Date: 2006
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DOI: 10.1007/s00187-006-0004-x

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