Effizienzoptimierung im Controlling unter Zuhilfenahme von Arbeitsplatz- und Arbeitszeitmodellen

Abstract

Most of the medium-sized enterprises today are having a financial controlling department. A part of their tasks is to improve the efficiency in the processes in the company. Now it is time to improve the efficiency in the controlling department itself. Therefore controllers were asked, which are the main factors that influence their work. One of the answers were the colleagues. The controllers would like to have homeoffice as a working model in their company. So now this paperwork discusses the influence of working models on efficiency. Can a working model may influence the efficiency in the controlling department? If yes, which working model has the highest improvement? In the first step the term efficiency will be defined. Afterwards the characteristics of efficiency will be determined. They can be split into characteristics of controlling and characteristics of work-life-balance. In the next part there will be introduced four different working models, two working time models and two workplace models. There are the flexitime, four-day week, homeoffice and mobileoffice. All of them are known to be more flexible than the normal office work from nine to five. But here they have to prove, if they are efficient. As starting point ten controllers were asked which working models they are using at the moment. Then they gave their opinions on which working time model and which workplace model they would like to have in the future. The controllers also rated the efficiency potential of these models. To find out which working model has the highest potential of efficiency, a value benefit analysis will be done. The same ten controllers from the interview rate the impotance of fourteen criterias, taken from the efficiency charateristics, to get an average weighting. After that they rate the working models on the basis of the criterias. In the following steps the rating of the working models will be multiplied with the weighting. Then the products for the working models from all participants will be summed up. These are called utilities and get ranked from the highest to the lowest. The working model with the highest ranking has also the highest potential of efficiency improvement.