Das Lehrbuch gibt einen �berblick �ber die verallgemeinerungsf�higen interdisziplin�ren Grundlagen von Controlling-Systemen (Management Control Systems) und ihre Komponenten. Es basiert auf einer kritischen Auswertung der Controlling-Literatur seit Beginn des 20. Jahrhunderts. F�r eigenst�ndige �bungen zu zentralen Kapiteln ist eine CD-ROM mit nutzerfreundlichen Software-Entwicklungen beigelegt.

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Prof. Dr. Dr. Rainer Schwarz lehrt Betriebswirtschaftslehre, insbesondere Rechnungswesen und Controlling, an der Brandenburgischen Technischen Universit�t Cottbus und ist Honorarprofessor an der Academy of Management in Lodz.

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