The talk “For economically successful operation, management control is indispensable” by Dr. Christian Kuhn is exclusively available to participants and IAKS members – Simply enter your password!
For economically successful operation, management control is indispensable. Only those aware of actual demand can adapt their facilities accordingly – what matters is knowledge of pool use figures, and at the planning stage. With reference to numerous practical examples, Dr Christian Kuhn explained the procedure in the form of a target/performance comparison. For this, the targets from the business plan are compared with the performance figures from current bookkeeping on a monthly basis and analysed.