Strategies for subsidiary's controlling system in multinational enterprise
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Date
2025-06-12
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Abstract
This thesis examines the subsidiary controlling system within a multinational parent Company X, based
on a case of its concrete Subsidiary X1. The main goal is to evaluate the controlling setup of the
organization and identify areas for improvement from a strategic point of view. Throughout qualitative
content research, based on discussion with Subsidiary X1 controller, the thesis analyzes several key
aspects such as the controlling's general characteristics, the balance between autonomy and
standardization, information flow and communication, continuous improvement, and the adoption of
technologies. Based on the evaluation of these areas, the work proposes strategic recommendations
aimed at enhancing the effectiveness and quality of the controlling function. The thesis contributes to
a better understanding of how strategic controlling supports coordination and performance
management in globally operating enterprises.
This thesis examines the subsidiary controlling system within a multinational parent Company X, based on a case of its concrete Subsidiary X1. The main goal is to evaluate the controlling setup of the organization and identify areas for improvement from a strategic point of view. Throughout qualitative content research, based on discussion with Subsidiary X1 controller, the thesis analyzes several key aspects such as the controlling's general characteristics, the balance between autonomy and standardization, information flow and communication, continuous improvement, and the adoption of technologies. Based on the evaluation of these areas, the work proposes strategic recommendations aimed at enhancing the effectiveness and quality of the controlling function. The thesis contributes to a better understanding of how strategic controlling supports coordination and performance management in globally operating enterprises.
This thesis examines the subsidiary controlling system within a multinational parent Company X, based on a case of its concrete Subsidiary X1. The main goal is to evaluate the controlling setup of the organization and identify areas for improvement from a strategic point of view. Throughout qualitative content research, based on discussion with Subsidiary X1 controller, the thesis analyzes several key aspects such as the controlling's general characteristics, the balance between autonomy and standardization, information flow and communication, continuous improvement, and the adoption of technologies. Based on the evaluation of these areas, the work proposes strategic recommendations aimed at enhancing the effectiveness and quality of the controlling function. The thesis contributes to a better understanding of how strategic controlling supports coordination and performance management in globally operating enterprises.
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Subject(s)
Controller, Controlling, Manager, Management, Multinational company, Subsidiary