Suchergebnisse

• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Rechnungslegung nach IFRS und Prüfungsansätze für die Interne Revision in Kreditinstituten

  Hans-Georg Schmidt

  …Unternehmensleitung, Rechnungswe- sen und Controlling sowie IT ist aufgrund der Wesentlichkeit der bankinternen und -externen Auswirkungen der IFRS auch die Interne…
• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Supply Chain Risk Management: Development of a Theoretical and Empirical Framework

  Wolfgang Kersten, Mareike Böger, Philipp Hohrath, Hagen Späth

  …the concept of profit sharing, risk sharing be- comes an issue in supply chain risk management. This aspect of managing co- operations has not yet been… …decide which strategy and which measures should be chosen to reduce the supply chain risks. During the process step controlling, there should be a con-… …, capaci- ties or time buffer. In contrast to controlling risks, the target of the strategy of avoiding risk is to reduce its probability of occurrence… …. The focus of this strategy can be either controlling risk or avoiding risk. If it is used to control risk, only the potential impact of a specific risk…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Integrated Performance – And Risk Management in Supply Chains – Basics and Methods

  Herwig Winkler, Bernd Kaluza

  …performance- and risk management contain all of the plan- ning and controlling activities commencing from goal planning up to the monitor- ing of the reached… …operative planning and controlling of materials and service flows, including the associated in- formation and money flows along the entire supply chain (Hahn… …concerning the arrangement of co- operations are a dependency of some members, specific investments, a loss of ex- pertise, long-term agreements without egress… …uncertainty in supply chains, in: International Journal of Electronic Commerce, 9(2005)3, Spring, S. 91 - 114. Horváth, P. (2003): Controlling, 9., vollst… …: Risk Controlling in der Praxis. Rechtliche Rahmenbedingungen und geschäftspolitische Konzeptionen in Banken, Versicherungen und Industrie, Stuttgart… …Controlling in Theorie und Praxis. Aktuelle Konzepte und Unternehmensbeispiele, Wiesbaden 2003, S. 109 - 135. Kajüter, P. (2003b): Risk Management in Supply… …, B./Dullnig, H. (2004): Risikomanagement und Risikocontrolling in Supply Chains, in: Seicht, G. (Hrsg.): Jahrbuch für Controlling und Rechnungswesen, Wien 2004… …, S. 487 - 513. Kaluza, B./Dullnig, H. (2005): Management and Controlling of Supply Chains, in: International Journal of Applied Economics and… …Unternehmen. Identifikation und Handhabung zukünftiger Chancen und Bedrohungen, Stuttgart 1993. Küpper, U. (2005): Controlling, Konzeption, Aufgaben und… …, München-Wien 1999. Stölzle, W. (2002): Supply Chain Controlling und Performance Management - Konzeptionelle Herausforderungen für das Supply Chain Management…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Complexity-Induced Supply Chain Risks – Interdependencies between Supply Chain Risk and Complexity Management

  Corinna Engelhardt-Nowitzki, Helmut E. Zsifkovits

  …Plan Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment & Prioritization Risk Identification & Prevention… …ely highm edium Stepsin Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action Planning &… …Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment & Prioritization Risk Identification & Prevention SupplyChain Unit of… …Stepsin Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment… …Previous Risks Action Plan Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment & Prioritization Risk Identification &… …high extrem ely highm edium Stepsin Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action… …Action Plan Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment & Prioritization Risk Identification & Prevention… …ely highm edium Stepsin Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action Planning &… …Implementation and Risk Controlling The risk management plan will be finalized and implemented as authorized, funded, and scheduled. The infrastructures have to… …high extrem ely highm edium Steps in Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Enterprise and Supply Risk Management from the Perspective of Internal and External Auditors

  Michael Henke, Reiner Kurzhals, Christopher Jahns

  …Controlling, alongside Supply Management, is constantly becoming a more independent field of management-oriented business administration (Cp. Jahns, 2005, pp… …partial assignment of this ERM component to risk-oriented Supply Controlling activities is equally justified. This assignment is supported by the fact… …. From the agency theory perspective both controlling and internal und external monitoring can be considered “governance mechanisms”. In particular, they… …, 2002, pp. 214-215.). Extensive cooperation along with comprehensive exchange of information between Supply Controlling and Internal and External… …Controlling through Supply Risk-Controlling (Cp. for risk-controlling Lück and Henke 2003, p. 291). – Evaluation and improvement of effectiveness of Supply… …Controlling & Risk Management through Internal Auditing (Cp. i.e. The Institute of Internal Auditors: Standards for the Professional Practice of Internal… …Auditing, 2004, pp. 12-13). – Appraisal of applicability of form and results of Supply Controlling & Risk Management by an External Auditor, a certified… …, and Christopher Jahns 104 Figure 3: Significance of Supply Controlling & Risk Management2 and commitment to a professional Supply Risk Management… …statistical factor analysis can be reduced to one general field of action: Supply Controlling & Risk Management, that comprises the essential steps in the… …the Perspective of Internal and External Auditors 105 of Supply Controlling & Risk Management, and finally one cluster with companies that are…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Risk Management in Supply Chains Behavioural Risks: The Underestimated Force

  Mischa Seiter

  …theoretical foundation for this phenomenon is the Principal-Agent-Theory. This theory explains the occurrence of opportunism within interorganisational co…
• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  A Tool for Assessing Product Non-Compliance Risks in Supply Chains

  Alex Martin, Kieren Mayers, Chris France

  …nc tio n Fa ilu re m od e Fa ilu re e ffe ct s Se ve rit y C au se o f fa ilu re Pr ob ab ili ty C ur re nt co nt ro ls… …Ef fe ct iv en es s R PN Pl an ne d an d re co m m en de d ac tio ns Se ve rit y Pr ob ab ili ty Ef fe ct iv en es s rR…
• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Assessment of the Uncertainty of Delivery – Promises to Increase the Reliability of Production Networks

  Lars Zschorn

  …Supply Chain Controlling in non-hierarchical regional Production Networks. In: Proceedings of the 3rd International Workshop on Supply Chain Management…
• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Managing Supply Risks: A System Theory Approach to Supply Early Warning Systems

  Christopher Jahns, Evi Hartmann, Marco Moder

  …differentiated in further subsystems, e.g. Supply Controlling & Risk Management. These emerging subsystems are again able to create their own (sub-)systems in… …order to reduce their complexity to an acceptable degree (e.g., Supply Early Warning System as sub- system of Supply Controlling & Risk Management). The… …Supply Management SCRM SEWS SCRM: Supply Controlling & Risk Management SEWS: Supply Early WarningSystem Supply Management SCRM SEWS SCRM… …: Supply Controlling & Risk Management SEWS: Supply Early WarningSystem Figure 3: Supply Early Warning System (SEWS) as a subsystem of supply management… …(adapted from Daenzer (1985, p. 23)). A Supply Early Warning system as subsystem of the management module Supply Controlling & Risk Management will be… …self-control function must be available alike with an external controlling function in the Supply Controlling Module of the Supply Management Navigator. These… …, existing models in Early Warning System, in the area of strategic management, and in Supply Controlling can be integrated into the new model, which can be… …Sys- tems, strategic management, and Supply Controlling has been described in the pa- per, which might be seen as the first evidence on its… …Romeike 2005: Anforderungen an die Softwareunterstützung für das Risikomanagement. In: Zeitschrift für Controlling & Management 49 / 2, pp. 154-164… …1999: Frühaufklärungssysteme. Spezielle Informationssyste- me zur Erfüllung der Risikokontrollpflicht nach KonTraG. In: Controlling 11 / 4-5, pp. 177-…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Creating Shareholder Value through Value-Driven Supply Chain Management

  Heimo Losbichler, Markus Rothboeck

  …, based on a large scale European Cash-to-cash (C2C) study the authors have con- ducted. Keywords: Supply Chain Management, Controlling, Shareholder Value… …from Stern Stewart & Co (Stewart, 1991). The value-driven SCM approach in this paper uses EVA. EVA is defined as the residual wealth calculated by… …greater value from supply chain management and to communicate supply chain benefits to top management. 2.1 Value-Driven Supply Chain Controlling… …til is at io n Total gap Current MVA & share price % Inccrease Figure 3: Supply-chain controlling framework (Source: Losbichler, 2005) The peer… …between financial value drivers, SCM leverages and operational metrics has to be conducted to adopt the supply chain controlling framework. The knowledge… …be drawn on cross-company application in order to realize a collaborative tool for planning, controlling and measurement. Furthermore, a detailed…

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