Controlling in der Sozialwirtschaft

Social economy organisations have specific issues and objectives, special features in service organisation and customer relationships as well as complex legal and organisational forms. This results in a variety of tasks for the development of a controlling system. The authors provide guidelines for practical controlling that goes beyond the usual financial controlling and addresses the needs of the social economy. The definition and measurement of impact targets is presented as an integral part of extended controlling. The following main topics are covered: Special features of controlling in social economy organisations Impact-oriented controlling as a management tool Methodical structure of a controlling system Personnel controlling and deployment planning Cost analysis, cost management and capital budgeting Key figure-based quality management Strategy and strategic controlling Structure of a reporting system for target control Risk controlling and compliance The reader will find thematically arranged practice-relevant case studies and lists of key figures from the various service areas. Concrete instructions for practical implementation make the handbook an ideal guide and reference work.