Controlling in der Sozialwirtschaft

Social economy organisations are characterised by specific issues and goals, particularities in terms of performance organisation and customer relations, as well as complex legal and organisational forms, all of which generate multifarious tasks relating to the development of controlling. In this book, the authors provide such organisations with guidance in developing a practicable form of controlling that goes beyond conventional financial controlling and that caters to the needs of the social economy. They present the definition and measurement of goals as an integral part of enhanced controlling. The book addresses the following main topics: The particular features of controlling in social economy organisations Effect-oriented controlling as a management tool The methodical development of a controlling system Personnel controlling and planning its implementation Cost analysis, cost management and investment appraisal Quality control underpinned by key data Strategy and strategic controlling The development of a reporting system to monitor targets Risk controlling and compliance This handbook provides its readers with thematically ordered, practical case studies and lists of key data from the various areas of service provision. Its concrete guidelines on implementing ideas in practice make the book an ideal reference work and source of advice.