Skip to main content
SpringerLink
Log in
Book cover

Performance Management in Retail and the Consumer Goods Industry pp 311–323Cite as

Revision of Financial Performance Management Systems in the Swarovski Group

Redesign and Harmonization of Heterogenic Performance Management Logics

  • Chapter
  • First Online:

  • 3482 Accesses

Abstract

Business models of companies may change over time, new models may arise, and existing models may become obsolete. Consequently, the challenge is adapting performance management systems to changing requirements. The Swarovski Group has had to meet this challenge and has decided to modernize the group-wide financial performance management system.

This contribution has been originally printed as Andreoli, R., Oberholzer, B. (2016): Überarbeitung der finanziellen Unternehmenssteuerung in der Swarovski-Gruppe, Zeitschrift Controlling, Volume 11-2016, pp. 664–671.

This is a preview of subscription content, log in via an institution.

Chapter
USD   29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   39.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD   54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD   84.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

Notes

  1. 1.

    Behringer (2014), p. 89.

  2. 2.

    Behringer (2014), p. 89, Niebecker and Kirchmann (2011), pp. 51–52.

  3. 3.

    Coenenberg et al. (2016), pp. 226.

  4. 4.

    IAS 1.10.

  5. 5.

    Christ et al. (2016), p. 36.

  6. 6.

    Küpper et al. (2013), p. 473.

  7. 7.

    Reuter and Zwirner (2003), p. 622.

  8. 8.

    Küpper et al. (2013), p. 481.

  9. 9.

    Christ (2015), p. 221.

  10. 10.

    For an example Paul (2014), pp. 617–622.

References

  • Behringer S (2014) Konzerncontrolling, 2nd edn. Springer, Berlin

    Google Scholar 

  • Christ H (2015) Redesign von Performance Management Systemen – Gestaltungsparameter und Einflussfaktoren. Shaker, Aachen

    Google Scholar 

  • Christ H, Epple W, Hofmann F, Pedell B (2016) Systematische Performance Management System-Weiterentwicklung im Mercedes-Benz Kundencenter Sindelfingen/Rastatt. Controlling 28:36–44. https://doi.org/10.15358/0935-0381-2016-1-36

    Article  Google Scholar 

  • Coenenberg AG, Fischer TM, Günther T (2016) Kostenrechnung und Kostenanalyse, 9th edn. Schäffer Poeschel, Stuttgart

    Google Scholar 

  • IAS 1, latest update 2014

    Google Scholar 

  • Küpper H-U, Friedl G, Hofmann C, Hofmann Y, Pedell B (2013) Controlling – Konzeption, Aufgaben, Instrumente, 6th edn. Schäffer-Poeschel, Stuttgart

    Google Scholar 

  • Niebecker J, Kirchmann M (2011) Group Reporting und Konsolidierung. Schäffer-Poeschel, Stuttgart

    Google Scholar 

  • Paul J (2014) Beteiligungscontrolling und Konzerncontrolling. Springer Gabler, Wiesbaden

    Book  Google Scholar 

  • Reuter M, Zwirner C (2003) Erfolgsrechnung nach dem Umsatzkostenverfahren – Konzeption und Praxis. Betrieb und Wirtschaft 57(15):617–622

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Corporate Controlling, Daniel Swarovski Corporation AG, Männedorf, Switzerland

    Reto Andreoli

  2. Daniel Swarovski Corporation AG, Männedorf, Switzerland

    Beate Oberholzer

Authors
  1. Reto Andreoli
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Beate Oberholzer
    View author publications

    You can also search for this author in PubMed Google Scholar

Editor information

Editors and Affiliations

  1. Horváth & Partner GmbH, Berlin, Germany

    Michael Buttkus

  2. Horváth & Partner GmbH, Hamburg, Germany

    Ralf Eberenz

Rights and permissions

Reprints and permissions

Copyright information

© 2019 Springer Nature Switzerland AG

About this chapter

Check for updates. Verify currency and authenticity via CrossMark

Cite this chapter

Andreoli, R., Oberholzer, B. (2019). Revision of Financial Performance Management Systems in the Swarovski Group. In: Buttkus, M., Eberenz, R. (eds) Performance Management in Retail and the Consumer Goods Industry. Springer, Cham. https://doi.org/10.1007/978-3-030-12730-5_21

Download citation

Publish with us

Policies and ethics

Search

Navigation