englischTarget Costing, an established instrument for cost planning of new products, causes economic risks if it is applied for environmental products. The example of toy industry illustrates how target costing can be further developed for environmental products. The work focuses on the activities [...]

englischForecasts are an essential element of controlling in supporting management decisions. Although algorithms are more accurate in forecasting than forecasters, they are often not used. In research literature, this aversion to algorithms is described as a robust phenomenon, but there is a lack [...]

englischIn a globalised VUCA world, small and medium-sized enterprises (SMEs) face challenges comparable to those of large companies. They need powerful management support, but there is a lack of controlling concepts tailored to SMEs. This work shows the success factors in and obstacles to holistic [...]

Welche Eigenschaften von IIoT-Plattformen beeinflussen die langfristige Bindung der Akteure an das Plattformökosystem? Basierend auf der Theorie der Netzwerkexternalitäten, der Mensch-Computer-Interaktion und der Prinzipal-Agenten-Theorie wird ein theoretisches Untersuchungsmodell entwickelt. Dieses [...]

englischDigital transformation of the economy is changing the way companies in supply chains communicate with each other. In this work, the author derives managerial options for establishing digital linkages between capital goods producers and suppliers. He thereby evaluates the suitability of [...]

englischConnective products and smart services are changing customer–supplier relationships and are presenting mechanical engineers with new, competitive challenges. How are these smart, connective services now changing the bargaining power of customers? Which drivers play a special role in this [...]

englischOrganisations in the healthcare sector have faced lots of challenges since Diagnosis Related Groups (DRG) were introduced in Germany in 2002/2003. An important point to realise is that the power of controlling in those organisations has not been as fully unleashed as in other businesses. The [...]

englischThis book reveals how occupational health management can influence corporate performance. There are numerous studies on the relationship between occupational health management and performance measures, with some contradictory results. For this reason, the author conducted meta-analysis to [...]

englischMotivate employees to act entrepreneurially and innovatively! But how? With the customised design of performance measures and aligned goals used to manage them.To maintain your competitiveness, you need continuous innovation. Novel products, services, processes or even novel business units [...]

englischThe last few years have played host to a discussion concerning the potential of digitisation in industrial production under the term ‘Industry 4.0’. The starting point of Industry 4.0 is the digitally networked factory. In this scenario, all production-relevant processes are recorded in real [...]