Rechnungswesen und EDV Saarbrücker Arbeitstagung /85: by Dr. H. Meyer (auth.), Prof. Dr. W. Kilger, Prof. Dr. A.-W.

By Dr. H. Meyer (auth.), Prof. Dr. W. Kilger, Prof. Dr. A.-W. Scheer (eds.)

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FllhrunQskriifteJ .... Sllllrtner intern Abb. 1: ) ( . _I .. Let. lenbe5tand. _ ... - . ~ compule ... 1e3liilZ'( )I : I I . , , lnformationsbasis von Fach- und FuhrungsKraften Entscheidungstrager stehen bei der Bearbeitung der beschriebenen Aufgaben inzwischen regelma~ig einer Fulle von unternehmensinternen und -externen Informationsbestanden gegenuber (vgl. Abb. 1). Diese Informationsbestande lassen sich zwar prinzipiell zur Fundierung von Entscheidungen heranziehen und auswerten. Ihre Nutzung im Rahmen einer KonKreten Aufgabenstellung - sei dies nun beispielsweise die Entscheidung uber ein InvestitionsprojeKt oder fiber die Veranderung der HarKetingstrategie fur ein ProduKt - ist jedoch haufig nur unzureichend mogl i ch.

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