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Professionalisierung des Controllings in Familienunternehmen

Zusammenfassung

Familienunternehmen gelten international, und insbesondere auch im deutschsprachigen Raum, als das Rückgrat vieler Volkswirtschaften: Familienunternehmen erbringen in vielen Ländern große Teile der nationalen Wirtschaftsleistung, beschäftigen häufig den Großteil der Arbeitnehmer in einem Land und stellen allgemein die Mehrheit aller Unternehmen in vielen Ländern. Trotz dieser gesamtwirtschaftlichen Relevanz von Familienunternehmen schaffen es viele individuelle Familienunternehmen nicht, eines der, wenn nicht das, dominierende Ziel in derlei Unternehmen zu erreichen – nämlich das weitere Bestehen des Unternehmens als Familienunternehmen über Generationen hinweg sicherzustellen. So gibt es etwa Schätzungen, dass es nur 30 % der Familienunternehmen in die zweite Generation „schaffen“ und nur 10-15 % in die dritte Generation.

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Hiebl, M.R.W. (2019). Professionalisierung des Controllings in Familienunternehmen. In: Feldbauer-Durstmüller, B., Mayr, S. (eds) Controlling – Aktuelle Entwicklungen und Herausforderungen. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-27723-9_16

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