Ist eine erfolgreichere Steuerung von Forstbetrieben durch Controlling möglich? Kritische Gedanken zu zwei Büchern zu diesem Thema

Two publications on controlling in forest enterprises are analysed from a critical point of view. It becomes obvious that a general agreement on the meaning of controlling does not exist even in literatures of business management. While MERKER considers controlling to be a comprehensive system, BERGER concentrates on the characteristic numbers in his studies to improve information about the enterprise. Both studies exhibit a rather theoretical character. The developed concept on controlling is not tested on the basis of a realistic forest enterprise nor is the derived system of characteristic numbers applied to a forest enterprise. It is concluded that there is a lack in the definition of the concrete tasks of controlling. To point out the specific aspect of controlling in a forest enterprise a separation of the controlling function from the classic function of forest management planning is necessary. Also the question of which institution is best suited to perform the controlling should be discussed more intensively. To apply controlling successfully in forest enterprises the forest owners have to define their objectives more clearly.