Steuerungsrelevante Informationen für Führungskräfte operativer Unternehmenseinheiten am Beispiel der oberösterreichischen Bauindustrie

Abstract

This bachelor thesis deals with the increasing importance of information and knowledge as central resources and production factors in companies and their significance in the management of operational business units in the Upper Austrian construction industry. Managers in operational business units are faced with the challenge of making well-founded decisions based on the best possible information in a dynamic market environment. To do this, they need management-relevant information in order to efficiently control internal processes and achieve the company's goals. Missing, contradictory, insufficient or late information can lead to wrong decisions and inefficiencies, which can jeopardise competitiveness and the company's success. The thesis is divided into a theoretical part on the importance of information and information systems in corporate management and an analysis of the most important information fields, a presentation of industry-specific features and an empirical study of practice in the construction industry. Following a literature review, qualitative expert interviews were conducted with managers of large construction companies in Upper Austria. The interviews were analysed using qualitative content analysis according to Mayring. The focus is on the information supply process, internal and external types of information and the use of key figures and KPIs for management. The thesis concludes with an overview of the most important key figures and indicators for the information variables identified in the literature research and interviews. The thesis shows that it is primarily internal information (e.g. construction output, capacity utilisation, earnings development) that is considered relevant for management in the Upper Austrian construction industry. External data such as macroeconomic indicators and key figures from the area of environmental, social and governance (ESG) or key figures as part of the reporting obligation of the Corporate Sustainability Reporting Directive (CSRD), on the other hand, have so far only been used to a limited extent. The thesis also shows that there is significant potential for improvement in the area of crosssystem data integration and report preparation. Information processing is partly centralised and partly decentralised but is often characterised by interface problems within the IT environment and systems with media discontinuities. Dashboards and cockpits are hardly used, although the experts surveyed predominantly rated them as helpful. Recommendations for action relate to the expansion of user-centred reporting systems, better interlinking of systems and a balanced combination of financial and non-financial performance indicators.

Date of Award	2025
Original language	German (Austria)
Supervisor	Christian Schmiedseder (Supervisor)