Externes Controlling für Kleinunternehmen

: unter besonderer Berücksichtigung der Gestaltung von Controlling Berichten

Abstract

The present bachelor thesis deals with the topic of External Controlling for Small Businesses with particular emphasis on the design of controlling reports. In the rapidly changing business environment, meaningful reporting is becoming increasingly important for small and medium-sized enterprises. Customized reports are necessary to provide relevant information and optimize company performance. Murauer GmbH, an accounting firm, needs to improve its standardized monthly reports to meet the specific needs of its customers. Existing reporting structures are often not enough. To achieve this goal, the fundamentals of controlling and their application in small and medium-sized enterprises are explained throughout this thesis. The essential instruments of operational controlling such as operational planning and key performance indicators are presented. The focus in the final chapters is on perception-oriented report design. Based on the literature review conducted earlier, the findings are practically implemented. Collaboration with a small business is established, and a budget is developed together. From this, a financial plan is derived, and the existing reporting is tailored to the specific company. Reporting design holds particular importance in this process. The thesis has shown that the application of controlling instruments in small businesses is crucial. Effective use of operational controlling instruments enables informed decisionmaking and improves company management. It has been demonstrated that perceptionoriented report design contributes to facilitating the uptake and processing of information. The integration of budget and financial plan into company management, as shown in the case study, offers clear advantages for financial planning and control. Furthermore, the optimization of visual reporting has led to improved presentation of reports. Overall, the thesis provides concrete insights and recommendations for the practical implementation of effective controlling in small and medium-sized enterprises.

Date of Award	2024
Original language	German (Austria)
Supervisor	Christian Schmiedseder (Supervisor)