Abstract
This contribution describes the impact of current market trends and social developments on the controlling of the consumer goods industry and retail companies. For this purpose, current trends and developments are exemplarily demonstrated and the implications for selected controlling aspects of the considered industries are derived. The findings are then discussed and an outlook on the upcoming necessary changes and optimization for controlling organizations is given.
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- 1.
OC & C Strategy Consultants (2016).
- 2.
Deloitte (2018).
- 3.
The authors use the English word “managerial accounting” to translate the German term “controlling.” Please refer to the discussion in the preface.
- 4.
See exemplary Unilever (2017).
- 5.
OC & C Strategy Consultants (2015).
- 6.
Horváth & Partners (2016).
- 7.
PWC (2010).
- 8.
United Nations (2012).
- 9.
OECD (2017).
- 10.
United Nations (2017).
- 11.
If the average age group of people between 25 and 45 spends less than 45% of its total monthly income on private consumption, this percentage is nearly 60% for the over 65s, Statistisches Bundesamt (2018).
- 12.
Nielsen Company (2011).
- 13.
United Nations (2017).
- 14.
For cosmetics manufacturers, e.g., the “aging society” can roughly be divided into two groups: consumers who want to stay young and beautiful (down-aging) and consumers who want to age gracefully (age-pride). Following this classification, e.g., the brand Dove has launched a product line Pro-Age (age-pride), which is aimed at older women.
- 15.
OECD (2017).
- 16.
The UK leads this study with 78%, Eurostat (2017).
- 17.
In 2015, about half of the 3.1 trillion “online population” were Facebook users, Statista (2016).
- 18.
Internet World Stats (2017).
- 19.
eMarketer (2017).
- 20.
Mobile- and Electronic-Commerce.
- 21.
Statista (2017a).
- 22.
Statista (2017b).
- 23.
European Parliament (2018).
- 24.
Pizza Turnaround (2013).
- 25.
See, e.g., Nestlé (2018).
- 26.
Trendwatching (2018).
- 27.
Tietz (1993).
- 28.
Diederichs (2018), p. 266.
- 29.
- 30.
Fritsch (2014).
- 31.
Behringer (2014), p. 20.
- 32.
Kirchberg and Müller (2016), p. 88.
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Eberenz, R., Schröer, M. (2019). Current Challenges for Consumer Goods and Retail Companies and Their Implications for Controlling. 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_3
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