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Wer Controlling weiterentwickelt, darf nicht bei Prozessen und Kennzahlen stehen bleiben. Mitarbeitende müssen Unternehmensziele verstehen, ihr Handeln daran ausrichten und Controlling als aktiven Steuerungspartner erleben. Kennzahlen sind dabei nicht nur Messinstrument, sondern Teil der Entscheidungslogik. Erst wenn Controlling ...
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