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德国经济奇迹不仅在于其拥有世界领先技术,很大程度上也在于其企业特有的管理控制机制。德国企业管理控制的目标是确保管理理性。绝大多数德国企业内都设有由管理控制师组成的管理控制部门。管理控制师在德国企业内承担多重管理控制职能,其核心任务是协调计划编制和监控以及提供与此相关的信息。文章以管理实践的需要为出发点,以保障企业领导理性决策为目标,系统地呈现德国企业中管理控制师所承担的最重要的两项职能:计划编制职能和监控职能,旨在为中国企业提供一定的借鉴。
The economic miracle of Germany lies not only in its possession of the world’s leading technologies, but also in the management and control mechanisms unique to its enterprises. The goal of German business management control is to ensure managerial rationality. Most German companies have management control division management control department. Management Controllers assume multiple management control functions within a German enterprise. Its core mission is to coordinate planning and monitoring and to provide information relevant to this. The article takes the need of management practice as the starting point, and aims at guaranteeing the rational decision-making of business leaders. The article systematically presents the two most important functions assumed by the management control division in German enterprises: the planning function and the monitoring function, and aims to provide Chinese enterprises with Some reference.