Controlling in Klein- und Mittelunternehmen: Operative Instrumente und psychologische Aspekte

Abstract

Small and medium-sized enterprises do not use controlling instruments or only use simplified controlling instruments. Therefore, deviations from targets and potential for improvement can be analyzed only after the completion of projects or fiscal years. Early detection could increase the scope for action and prevent financial and structural deficits. These companies lack the capacity and basic professional knowledge to implement proactive controlling instruments. Despite the various applications of controlling, there is a significant lack of awareness about the psychological impact on employees in small and medium-sized enterprises. A lack of understanding of the possible effects can cause undesirable personal and psychological changes. This thesis is based on a literature study that employs a literature search to identify scholarly articles, specialist books, and publications. The selected literature is sorted according to quality, topicality, and relevance. The knowledge and facts are compared and then merged. The focus is to answer the research question as well as possible. This thesis is divided into an introduction, three main sections, a conclusion, and an outlook. Controlling instruments for small and medium-sized enterprises can be divided into three categories: planning, management, and control. The planning process includes the planning of success, liquidity, and personnel requirements. Subsequently, the controller identifies and implements actions to achieve the targets. Finally, the control processes show deviations and potential improvements so that further measures can be developed to optimize financial, process-oriented, and structural factors. The psychological effects of controlling instruments on employees cover a wide range of areas. This thesis deals with the consequences such as stress, sense of control, security, and stability, as well as trust. This involves examining the effects on motivation and commitment. Controlling activities can influence the psyche of employees both positively and negatively. Key factors include unresolved barriers in areas such as abilities, cognitive requirements, or willpower. Structural organization and involvement in planning and decisionmaking processes also influence these psychological effects.

Date of Award	2024
Original language	German (Austria)
Supervisor	Albert Mayr (Supervisor)