Ziele, Methoden und Mittel der monetären Steuerung : Überlegungen zu einem Controllingsystem "Naturgemäße Waldwirtschaft" am Beispiel der Niedersächsischen Landesforstverwaltung

Goals, Methods and Instruments of Financial Controlling

1998

27 Lit. Ang.

Unselbständiges Werk

4354

200105077

Traditionally the controlling in forestry is based upon natural instruments. This article submits proposals for an effective financial controlling, which consists of an operationa system of monetary goals, which restricts entrepreneurial activities. Both, differenciated goals for different functions and identical goals for all the top to the bottom management levels will improve the efficiency and reduce the losses caused by frictions. The possible reduction of tasks as a consequence of a forest management based on natural processes can only contribute to consolidating business results if the potential of flexibile organizations will be used. The success of monetary management will depend on an effective control and personal responsibility, for example in a profit centre organization. Market adaptation needs readiness to fluctuation capacities. The acceptance to adapt to altering markets can be stimulated by giving the right to freely use surplus profits and by guaranteeing natural standards. Changign political and social conditions require not only considerations of the development of controlling but also of the development of organization.