Mannesmann im Trend globaler Märkte und internationaler Arbeitsteilung —
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In their increasing international expansion, corporations experience the need to continuously adjust and improve their financial controlling tools in order to account for the growing complexity of the information to be processed and to support the implementation of their internationalization strategies through adequate organizational forms. At Mannesmann, the internationalization strategies are based on the principle of „controlled decentralization“. The implementation of this principle requires financial controlling tools that on the one hand ensure the controlling of the corporation as a whole, but on the other hand are flexible enough for the controlling of the individual subsidiaries. Mannesmann sees a need to further improve the financial controlling tools in particular with regard to the design of strategy-based organizational forms and a supporting, flexible management accounting.
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