650 Management und unterstützende Tätigkeiten
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Die vorliegende Sammlung von Aufsätzen ist Thomas Reichmann gewidmet. Schüler, Kollegen und Weggefährten wie Ulrike Baumöl, Karlheinz Hornung, Péter Horváth, Dietmar Schön, Albrecht Deyhle, Jürgen Weber, Laurenz Lachnit, Horst Wildemann und andere zeigen, was ein erfolgreiches Controlling heute ausmacht. Aufbauend auf einer kurzen Darstellung der Meilensteine des Controllings werden mit der systemgestützten Controlling-Konzeption, Kennzahlen und Kennzahlensysteme, dem Controlling in kleinen und mittleren Unternehmen, ausgewählten länder- und branchenspezifischen Aspekten des Controllings sowie dem Einfluss von Corporate Governance auf das Controlling von Konzernen wesentliche Facetten einer erfolgsorientierten Unternehmenssteuerung dargestellt. Das Werk richtet sich gleichermaßen an Wissenschaft und Controllingpraxis. Es zeigt wesentliche Entwicklungsperspektiven des Controllings in Theorie und Praxis sowie seine organisatorische Verbindung zur IT auf.
Open Innovation
(2018)
Führung
(2019)
In Form der Nachhaltigkeitsberichterstattung werden erstmals sämtliche darauf bezogenen Daten im Unternehmen zusammengestellt und zu Indikatoren aggregiert. Im vorliegenden Beitrag wird überprüft, inwieweit dieser Datenpool für die Produktionsplanung und -Steuerung (PPS) genutzt werden kann. Dazu werden die Berichterstattungsstandards GRI und SASB herangezogen. Die Qualität der Nachhaltigkeitsindikatoren wird anhand der Kriterien Fehlerfreiheit, Aktualität, Relevanz und Angemessener Umfang hinterfragt. Der Lösungsansatz besteht zunächst darin, die für die Nachhaltigkeitsindikatoren aggregierten Daten wieder in ihre Komponenten zu separieren. Bei Daten ohne klaren Bezug zum Produktionsprozess (z.B. gemischte Abfallsammelbehälter) liefert das Erfahrungswissen der Mitarbeiter vor Ort die Basis für einen weiteren Regelkreis, der als Kontinuierlicher Verbesserungsprozess (KVP bzw. Kaizen) innerhalb der Produktion und Montage auf gebaut werden kann. Die Langform des Beitrags wurde online auf ERP-Management.de veröffentlicht.
BWL kompakt für Dummies
(2018)
"BWL kompakt für Dummies" bietet Ihnen eine verständliche Einführung in die Betriebswirtschaftslehre, egal ob Sie sie für die Aus- oder Weiterbildung brauchen oder sich einfach schlau machen wollen. Tobias Amely stellt Ihnen die wesentlichen Elemente und Grundbegriffe der Betriebswirtschaftslehre vor und zeigt die Bezüge zur Unternehmenspraxis auf: Materialwirtschaft, Leistungsbereitstellung und Produktion, Marketing, Investition und Finanzierung, Unternehmensorganisation und -führung, Rechnungswesen und Controlling.
BWL-Formeln für Dummies
(2018)
Können Sie sich auch Formeln so schlecht merken? Das ist mit diesem handlichen Nachschlagewerk auch gar nicht mehr nötig! Der Autor des Bestsellers "BWL für Dummies" Tobias Amely hat für Sie die wichtigsten BWL-Formeln zusammengestellt. Zu jeder Formel finden Sie auch gleich ein anschauliches Beispiel, wie sie eingesetzt wird und eine Erklärung, wofür man sie eigentlich braucht. "BWL-Formeln für Dummies" ist also viel mehr als eine reine Auflistung von Formeln.
Das kompakte Fachbuch gibt einen Überblick über die Möglichkeiten von „Big Data“ im Gesundheitswesen und beschreibt anhand von ausgewählten Szenarien mögliche Einsatzgebiete. Die Autoren erläutern zentrale Systemkomponenten und IT-Standards und thematisieren anhand wichtiger Daten des Gesundheitswesens die Notwendigkeit der Strukturierung und Modellierung von Daten. Das Buch gibt Hinweise wie Geschäftsprozesse im Gesundheitswesen dokumentiert, analysiert und verbessert werden können. Anwendungsszenarien, wie die Datenanalysen für Krankenhäuser, Labore, Versicherungen und die Pharmaindustrie, zeigen die praktische Relevanz des Themas. Aber auch rechtliche und ethische Aspekte werden inhaltlich angeschnitten. Ein Buch für Entscheider in der medizinischen Leitung und Verwaltung von Krankenhäusern, Fachleute sowie niedergelassene Ärzte und Apotheker, aber auch Personen in Ausbildung und Studium im Gesundheitswesen.
Möchten Sie einen umfassenden Überblick über die Teilgebiete der Allgemeinen Betriebswirtschaftslehre bekommen? Dieses Buch hilft Ihnen dabei! Ausgewiesene Experten ihres Fachs erklären Ihnen in verständlicher Sprache und mit anschaulichen Beispielen alles, was Sie wissen müssen von der Materialwirtschaft über die Produktion und Logistik bis hin zum Marketing. Auch alle wichtigen Themen der Investition und Finanzierung, des internen und externen Rechnungswesens und der Unternehmensführung und -organisation werden auf fast 1000 Seiten ausführlich behandelt. (Verlagsangaben)
Climate change is having drastic effects on various areas of the planet, including extreme impacts on weather and rainfall, in various Sub-Saharan East African countries (Hendrix, C. S., & Glaser, S. M. (2007). The willingness (and need) of a niche market to actively improve the damaged ecosystems in small ways is rising. Weaver and Lawton (2007, p 1170) maintain that ecotourism should satisfy three core criteria: "(1) attractions should be predominantly nature-based; (2) visitor interactions with those attractions should be focused on learning or education, and (3) experience and product management should follow principles and practices associated with ecological, socio-cultural and economic sustainability." In this study, the niche market of active German "tree-planters" is to be defined and the potential willingness to travel to, learn from and invest in the ecosystem through tree-planting, specifically in Kenya, is explored.
“Building Bridges Across Continents” (BBAC) is an intercultural and student-centered project that seeks to promote international communication and helps students develop competencies in entrepreneurship, international trade and global cultural awareness. The project, which is in its fourth phase of implementation, connects students from the United States, Germany, Ghana and Kenya with the help of Information Communication Technologies (ICT) in order to work on a common research assignment for a period of ten calendar weeks. The main ICTs used in the project are Skype, Facebook, wiki, email and WhatsApp. This paper describes and analyzes the background, structure, and results of the project.
This study sought to contribute to knowledge by assessing the moderating effect of industry forces on the relationship between linkage strategies and performance of universities in Kenya. Porter’s five forces model and Resource Based View (RBV) are the main theories anchoring the study. Cross-Sectional survey was adopted as the research design. The population of the study consists of sixtyfive (65) public and private universities incorporated in Kenya. Out of this, a sample of forty seven (47) universities which had undergone at least one graduation cycle was taken. Primary and secondary data was collected using semi-structured questionnaires and review of existing university documents and regulatory bodies websites respectively. The instrument was tested for reliability and found fit. Analysis was undertaken using correlation and regression analyses to test hypotheses. Analysis of variance was also used to determine the differences between group means. Coefficient of variation (C.V) was also used to measure variability and consistency in scores of different universities when standard deviation and arithmetic means are compared. Out of the targeted forty seven (47) respondents from forty seven (47) universities, a total of forty four (44) questionnaires were returned, representing 94% response rate. It was established that there is a moderating effect of industry forces on the relationship between linkage strategies and organizational performance. The results provided rich implications for theory, policy and practice. The significance of industry forces in strategy formulation and implementation requires concentrated attention. The findings offer insights to university authorities and policy makers by answering the question on the influence of industry forces on performance of higher learning institutions. The key recommendation that the study offers to the stakeholders, is the need to consider industry forces as critical determinants during strategy formulation and implementation process in order to enhance university performance. The main limitation of this study is that primary data was collected from only one respondent per university but common methods bias was mitigated through the use of additional secondary data to validate primary data. Thus, the limitation did not affect the credence of the results as presented and discussed. Secondly, although it was not possible to include all the determinants of institutional performance, balanced score card was appropriately used to represent financial and non-financial aspects that constitute performance indicators.
Entrepreneurship Development and New Business Challenges and Prospects for Ghanaian Entrepreneurs’
(2017)
This paper presents a framework for formulating strategies for business start-ups within the context of small and medium-scale enterprises (SMEs) in diverse industries. Using Ghana as a case study, it addresses how to increase entrepreneurs’ success rate in business ventures in developing countries. The objective of the study is to identify avenues through which entrepreneurs could address the challenges they face, and to take advantage of the emerging opportunities in the domestic and global business environments. The questions addressed are, what challenges face Ghanaian entrepreneurs’ new business start-ups and existing SME’s in developing countries? How could these challenges be addressed appropriately to make the private sector the engine of growth in Ghana’s economy? The methodology is based on the qualitative approach, involving interviews to achieve the study’s objectives. Four main themes emerged as challenges faced by the entrepreneurs business start-ups and operations which include the following: Funding availability & accessibility; Lack of planning, Skilled labour & proper management skills; Lack of competitiveness, technology innovation & customer loyalty; and finally, Legal & regulatory framework & social factors. Recommendations for entrepreneurs, policy makers, and scholars are discussed in the study.
Examining the Effect of Corruption and Bureaucracy on SMEs Growth in the Kumasi Metropolis of Ghana
(2017)
Small and Medium Enterprises (SMEs) are considered a seed-bed of entrepreneurship and innovation in most emerging economies; nevertheless, SMEs sometimes lack an enabling business climate, which hinders their potential growth. This paper examines the effect of corruption and bureaucracy on SMEs growth in the Kumasi Metropolis of Ghana. The study was a quantitative research, and convenience sampling method was employed to select 373 owners/managers as respondents for the study. Employing questionnaire as its main data collection instrument, the study used Gretl version 3.0 Statistical Software for the analysis of data collected. The results of the study revealed that 1% increase in corruption in the SMEs sector leads to 36.12% decline in SMEs growth (sales and employment), and 1% increase in bureaucracy leads to 28.76% decrease in the growth of SMEs. An interesting outcome of the study was that the excessive bureaucratic bottlenecks in the SMEs sector are implied by corruption. We, therefore, conclude that there is a significant negative relationship between corruption and bureaucracy and SMEs growth. It is, therefore, recommended that the government takes a giant-step to fight corruption in the SMEs sector by ensuring transparency and accountability of public officials and also streamline its systems and activities in the sector to reduce the excessive administrative barriers. The present study adds substantial value to the body of research on SMEs as it is the first research to have considered the joint effect of corruption and bureaucracy on SMEs growth in an emerging economy like Ghana.
The overall goal of this paper is to contribute to the research on customer satisfaction at airports. Existing studies have focussed on airport service experience in America, Europe and Asia. Specifically it contributes to the development of the knowledge of service quality expectations at a major airport hub in Africa.
The exploratory study integrated elements of the 22 item SERVQUAL scale developed by Parasuraman et al., (1988). A quantitative research was conducted and responses from 280 departing international travellers at the Jomo Kenyatta International Airport was used to test five hypotheses. An independent samples t-test was utilised to assess whether the means of two groups are statistically significant from one another. The variables to be tested were service performance against the respective service expectation. The findings indicate atmosphere related aspects of the airport experience showed a significant influence on the respondents’ customer satisfaction. The feeling of being safe in the airport, ease of way finding, facilities for people with reduced mobility and the availability of leisure rooms were the most significant elements in the traveller’s positive experience while at the airport. The study was not without limitations. In utilising the gap analysis model, this study focused on understanding what the customers want. Other elements of the gap analysis model require further illumination. The findings of this study will help contribute to the development of a conceptual model for a much more exhaustive study on airport passenger satisfaction at other Kenyan airports and internationally.
Gender disproportions have been part and parcel of most African cultures since time immemorial. Demographically, women are over a half population in most of the African countries but their participation in sectors of socio-economic and political spheres have remained inadequately represented. The enduring and biased beliefs on gender roles that view women much less important as compared to men are what forms the basis of concern to the welfare of women and most importantly the women entrepreneurs. This study reveals the long-standing cultural practices that have contributed to gender inequality and goes further to demystify areas in which women have continually experienced inequality and thus affecting their entrepreneurial spirit. Through the desk research methodology, it can be deduced that the following are key areas that pause a threat to women socio-economic and political development and hence the inequality being experienced even today in the twenty first century: harmful marriage, female genital mutilation, wife inheritance and HIV scourge, access to land including land rights and right to property, over-emphasizing patriarchal system of family, and gender violence. These factors compounded together, have resulted for unfortunate experiences that have been witnessed in the education sector, political participation, participation in policy making, gender division of labour and inaccess to credit facility. These experiences have severely thwarted entrepreneurial growth of women. The study therefore recommends that there is imperative need for a paradigm shift in these areas to ensure women are not only liberated and empowered but also their full participation in the entrepreneurship activities are highly strengthened and promoted.
In Africa slowly but steadily a transformation is taking place in the management styles of enterprises. There is a trend towards more precise time management, more precision in dealing with increasingly sophisticated technology, more feedback from the bottom to the top in order to manage the processes properly, more professionalism and independence of the individual worker.
This contribution makes two points: first, neither cultures nor the so-called mental states of individuals are ever static, but always on the move. Second, the force of passion and inspiration by which particular cultural values are endorsed in a particular context makes all the difference in their impact.
The importance of these two propositions comes to the fore, if the concept of an “economic culture” is taken into consideration. The claim of the authors is that the ongoing cultural transformation can be better understood in the dynamic approach of cultural values as proposed here.