Rick Mulders: Soft Control? Hard nodig!
Bij debacles zoals onlangs bij Société Générale wordt de oorzaak vaak gezocht in tekortschietende interne beheersingsmaatregelen. De werkelijke oorzaak kan misschien even goed in sociale aspecten gelegen zijn, met andere woorden in de soft controls. Vandaar dat Robeco Nederland heeft onderzocht welke elementen van soft control voor haar belangrijk zijn, hoe een goed systeem er moet uitzien en hoe je de huidige kwaliteit van het systeem kunt meten
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Vincent Almering: Management Control @ STE
All business activity is undertaken in an environment of uncertainty, which arises from a range of sources. These include technical challenges, commercial constraints, management issues and external dependencies. Successful companies do not seek to avoid uncertainty, but recognize the relationship between risk and reward. The risks undertaken by the management should reflect the risks that the companies’ shareholders are willing to bear. Management control assists companies in limiting their exposure to conditions that could reduce their ability to execute its intended strategy.
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Chris Daamen: New Trading Model for Stahl
A new terminology, trading models, is introduced to reflect integration of several areas, which form part of this structure: business process, management control, information technology, information management and tax. Based of the developments in the European Community on one hand and in the IT area on the other hand, a new trading model for Stahl Europe’s business has now surfaced: the Single Business Entity trading model. It provides similar benefits as a shared service center would, but on top of this it virtually eliminates intercompany transactions and reduces complexity in business processes due to the change of functions of legal entities.
You can download the thesis here
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