Abstract
The Controlling concept which bases on the RL ratio system (the name derives from the German“Rtentabilität”, which is “profitability” in English and liquidity), presents a combination including descriptive, explanatory, and normative elements. Its enlarged version consists of the RL balance sheet-ratio system (RL-B) and the RL Controlling-ratio system (RL-C). This combined system has got the task to provide a survey of the total company for management at any desired time. As a consequence, it is possible to recognise positive and negative developments early and react to them in an adequate way. On the one hand, the interest of management is focussed on the adaptation to economical changes in an optimal way and on the other hand, on the necessity to continuously control those company areas as regards their efficiency which are indicated by the company planning.
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© 1997 Springer-Verlag Berlin Heidelberg
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Reichmann, T. (1997). The Two Components of the RL ratio system: the RL Controlling-ratio system and RL balance sheet-ratio system. In: Controlling. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-60769-1_6
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DOI: https://doi.org/10.1007/978-3-642-60769-1_6
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-64546-4
Online ISBN: 978-3-642-60769-1
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