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Controlling und Management

, Volume 47, Issue 6, pp 379–390 | Cite as

Competitor Accounting — Controlling im Dienste der Konkurrenzanalyse

  • Andreas Hoffjan
Wissenschaft
  • 520 Downloads

Zusammenfassung

Bestehende Defizite der Competitive Intelligence führen zur vermehrten Einbindung des Controlling bei der Bereitstellung externer, wettbewerberbezogener Informationen. Für die Sammlung und Analyse von Informationen aus dem Rechnungswesen mit Fokus auf den Wettbewerber hat sich der Begriff des Competitor Accounting herausgebildet. Diesem Konzept des strategischen Controlling werden die drei Techniken Schätzung der Kosten der Wettbewerber, Überwachung der Wettbewerbsposition und Bewertung der Wettbewerber auf Basis publizierter Jahresabschlüsse zugerechnet. Die zum Competitor Accounting durchgeführten empirischen Studien zeigen für diese Instrumente Einflussfaktoren ihrer Nutzung auf, unterstreichen ihre insgesamt weite Verbreitung und belegen ihre Effektivität. Allerdings indiziert der fehlende Nachweis der Wirtschaftlichkeit ihres Einsatzes weiteren Forschungsbedarf zum Competitor Accounting.

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Copyright information

© Springer Fachmedien Wiesbaden GmbH 2003

Authors and Affiliations

  • Andreas Hoffjan
    • 1
  1. 1.WWU MünsterMünsterDeutschland

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