Die Rolle des Vertriebscontrollings in der Organisation

2013 ◽  
Vol 54 (2) ◽  
pp. 10-14 ◽  
Author(s):  
Thomas Ehrmann ◽  
Jörg B. Kühnapfel

Die Aufgabe des Vertriebscontrollings als integraler Bestandteil einer Vertriebsorganisation ist die Planung, Steuerung, Kontrolle und Koordination aller vertriebsrelevanten Prozesse, Objekte und Subjekte. Es existiert, um Agentur- und Transaktionskosten durch Informationsasymmetrien abzubauen und um den Vertriebserfolg zu erhöhen. Hierzu stellt das Vertriebscontrolling Outputinformationen zur Verfügung, die jedoch nur genutzt werden, sofern ihnen vertraut wird. Dieses Vertrauen ist signifikant von der Qualität der Inputinformationen abhängig. Diese stellen Verkaufsinstanzen zur Verfügung, die aber nicht daran interessiert sein werden, Daten zu liefern, welche die Basis für das eigene Kontrolliertwerdensind. Wirkungsverstärkendkommt die Ausbildung spezifischen bzw. exklusiven Wissens in reifen Organisationen hinzu. Abhilfe könnten erstens die Integration des Vertriebscontrollings in die Vertriebsorganisation, zweitens die prozessuale Verflechtung zur aktiven Unterstützung der Verkaufsinstanzen durch die Vertriebscontroller sowie drittens die Sicherstellung der Fähigkeiten derselben bringen. Sales controlling is a part of the sales organization. Its main tasks are centered around the coordination and control of sales activities. The economic rationale of sales controlling is to decrease transaction and agency costs which result from the asymmetric distribution of information. It is assumed that the activities of sales controlling can have a positive impact on the success of the sales organization. But positive results hinge on the quality of the output information that sales controllinghas got to offer to the sales organization. Keywords: transaktionskosten, teambildungsphase, taylorisierungsphase, do it yourself phase, agenturkosten

2018 ◽  
Vol 25 (3) ◽  
pp. 252-267 ◽  
Author(s):  
Karina Juhnevica-Radenkova ◽  
Vitalijs Radenkovs ◽  
Karlis Kundzins ◽  
Dalija Seglina

The aim of this study was to assess the effect of O3 treatment on the quality of different cultivars of apples ( Malus domestica Borkh.). Apples were stored for six months at different concentrations of ozone. During the research, minor differences between ozone-treated and control fruits were found in terms of cell integrity and epicuticular wax structure. Ozone application for apple treatment could accelerate the natural ageing of the waxes found on the surface of apples, thereby reducing the thickness of the waxes. The rate of degradation for the epicuticular wax was found to be cultivar dependent. After six months of storage, the ozonation process prevented the decay of ‘Iedzenu’, ‘Auksis’ and ‘Belorusskoje Malinovoje’ apple cultivars, but it accelerated damage in the ‘Gita’ apple cultivar. A positive impact of ozone during long-term storage was found regarding flesh firmness of ‘Iedzenu’ apple cultivar samples subjected to O3 exposure at concentrations of 0.8 ppm and 3.0 ppm. In other cultivars of apples, significant differences between ozonation and cold storage (control) were not found. In general, ozone treatment has a potential to be applied in order to maintain the sensory quality and biologically active compound level in apples during six-month storage; however, the degree of effectiveness depends both on the cultivar and on the concentration of ozone.


2017 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Hamni Fadlilah Nasution

The low quality of education in Indonesia can also be known from the Human Development Report, which states that the Human Development Index for 2004 Indonesia position is ranked 111th out of 177 countries surveyed. Teachers play an important role in the progress of education quality. Professional teachers are teachers who are able to master and control changes with science and technology insights. Professional teachers are teachers who are able to run the competencies they have. Four components of the competency standards that teachers must possess are: Personality competence, Pedagogic competence, Professional competence and social competence. The development of professionalism of elementary school teachers can also be pursued through a system called educational supervision, certification, with a professional teacher coaching system (SPP-Teacher) and learning tasks. The coaching program is useful to improve the quality of teachers so that a positive impact on the success of education


2019 ◽  
Vol 1 (1) ◽  
pp. 56-69
Author(s):  
Engkus ◽  
Cecep Wahyu Hoerudin ◽  
Dedeng Yusuf Maolani

The main problem of this regional autonomy research is the low competence of human resources in the New Autonomous Region of  Pangandaran Regency, which is caused by its suboptimal implementation. The purpose of this study is to describe the implementation of regional autonomy and its impact. The method used is a qualitative approach with observation, interview and library study techniques. This study concludes that the implementation of regional autonomy in Pangandaran is not yet optimal. The positive impact of regional autonomy can increase the efficiency and responsiveness of government in public services with public preference, and arouse the spirit of competition and innovation among local governments. The negative impact, the quality of public services is low, due to the transfer of authority which is often misunderstood or misused so that adequate and formal supervision and control is needed both formally and informally as well as synergy between local, provincial and central governments.


2015 ◽  
Vol 6 (2) ◽  
pp. 76-88
Author(s):  
Makmun Syadullah

Tax revenue is influenced by many factors. Existing studies reveal that political stability, level of corruption, quality of the policy, income per capita, share of agriculture to the GDP, and market openness are some of the factors influencing tax revenue. This study aims to analyze the influence of governance by using some indicators, such as political stability, government effectiveness, quality of regulation, law enforcement accountability and control on corruption in tax area through empirical analysis of ASEAN countries. Descriptive analysis and causality methods are employed in this study. causality method is used to determine the relationship between observed variables using panel regression. The results of the study indicate that the controlon corruption, voice and accountability and political stability variables have significant negative effects on the tax ratio, while rule of law and quality of regulatory variables have positive impact on the tax ratio.


2020 ◽  
Vol 33 (1) ◽  
pp. 31-42 ◽  
Author(s):  
SARAH PRISCILLA DO NASCIMENTO AMORIM ◽  
CÁCIO LUIZ BOECHAT ◽  
LIZANDRA DE SOUSA LUZ DUARTE ◽  
CÍNTIA BEZERRA ROCHA ◽  
FILIPE SELAU CARLOS

ABSTRACT The cover crop straw may cause changes in the microbial activity and population, with repercussions on environmental changes and on the C and N dynamics, providing important information for the planning of adequate land use in the Cerrado. The objective of this study was to evaluate the effect of straw of cover crops on the soil microbial attributes and quality of organic matter. Experimental units consisted of 100 g of sieved soil placed in small plastic cups mixed with straw from cover plants. Treatments were distributed in a CRD, in a factorial scheme of 7 x 7 + 1, with seven types of straw, evaluated at 7, 14, 21, 28, 42, 63 and 105 days after incubation, and control without straw, with three replicates. The qCO2 ranged from 0.1 (Crotalaria spectabilis at 14 days) to 5.1% (Cajanus cajan ‘IAPAR 43’ at 42 days). The organic carbon and nitrogen reservoir are differently affected by straw of legumes and grasses on the dates. The incorporation of Brachiaria brizantha and Mucuna aterrima had a positive impact on the microbial attributes until the 21st incubation (qCO2, Cmic and Nmic), with little loss of carbon dioxide and growth of the microbial population. All the evaluated species presented a potential to be used in crop rotation systems, enabling no-tillage systems in the Cerrado of Piauí. However, it is recommended to select species according to specific purposes. Thus, the use of cover crops is an important tool for increasing the biological quality of Brazilian northeastern cerrado soils.


Author(s):  
Novi Rizka Amalia

<p>Indonesia is one of the countries with the most Muslim population in Asia. But this does not change the idiotic foundation of Indonesia, namely Pancasila, which is the basis of how the nation and state are also useful for determining the Direction of Foreign Policy of the Republic of Indonesia. As social beings, humans cannot live alone in state relations, one country certainly needs a role and cooperation with other countries. Every collaboration will certainly have a positive impact. One of the positive results underlined in this study is about the development of HR (Human Resources) which can be done through various things. This study will discuss the benefits of international cooperation in improving the quality of human resources carried out by Islamic Boarding Schools, given the number of Islamic boarding schools in Indonesia. The benefits are imitated in terms of both language and non-academic abilities, the benefits will be useful for the installation process at the Islamic Boarding School.<strong></strong></p>


2020 ◽  
Vol 5 (12) ◽  
pp. 1793
Author(s):  
Dina Yuli Agustin ◽  
Punaji Setyosari ◽  
Suharti Suharti

<p><strong>Abstract:</strong> The development of digital thematic teaching materials aims to produce a product that is feasible, practical to use, effective for improving the quality of learning, and interesting for students to learn. The results of the development showed a positive impact from the use of the product with an increase in learning activities of 92.14% with the criteria of "very good". Positive results were also shown from the effectiveness of student learning, the pretest value of 60.54 increased significantly in the posttest value of 84.79. In the feasibility analysis obtained a percentage of 86.04% with the criteria "very feasible", practicality 91.07% with the criteria "very practical", and attractiveness get a percentage of 91.89% with the criteria "very interesting". So this digital thematic teaching material can be used in learning.</p><strong>Abstrak:</strong><em> </em>Pengembangan bahan ajar tematik digital ini bertujuan untuk menghasilkan suatu produk yang layak, praktis untuk digunakan, efektif untuk meningkatkan kualitas pembelajaran, serta menarik untuk dipelajari siswa. Hasil pengembangan menunjukkan adanya dampak positif dari penggunaan produk dengan adanya peningkatan aktivitas belajar sebesar 92,14% dengan kriteria “sangat baik”. Hasil positif juga ditunjukkan dari efektivitas belajar siswa, nilai pretest sebesar 60,54 meningkat signifikan pada nilai postest sebesar 84,79. Pada analisis kelayakan diperoleh persentase sebesar 86,04% dengan kriteria “sangat layak”, kepraktisan 91,07% dengan kriteria “sangat praktis”, dan kemenarikan mendapat persentase sebesar 91,89% dengan kriteria “sangat menarik”. Dengan demikian, bahan ajar tematik digital ini dapat digunakan dalam pembelajaran.


2022 ◽  
pp. 630-645
Author(s):  
Ana Nobre ◽  
Vasco Nobre

Gamification has been a very frequent research topic in the area of education in recent years, with some positive results, such as increasing student engagement and motivation. However, studies on gamification as an instructional strategy are recent and need more data to help teachers in its use in the classroom. Thus, this work describes a gamification experience of a social game with graduate students, teachers in primary and secondary education, and discusses how the elements present in games can provide engagement and favor learning. Furthermore, the authors present the Kahoot app as a possibility to stimulate and engage students in the teaching-learning process, analyzing some implications of learning with a mobile device. The results had a positive impact on increasing student engagement in both Game Social and Kahoot. Therefore, gamification and mobile learning can be good alternatives to increase the quality of teaching, generating meaningful experiences in the classroom.


Author(s):  
ياسر بن إسماعيل (Yasir Bin Ismail) ◽  
رحمة أحمد عثمان (Rahmah Ahmad Osman)

ملخص البحث:المناظرة فنّ من فنون الحوار المنضبط والمؤدب، فالمناظرة تستلزم أمرين، أولاً استجلاء كل الحجج والبراهين رغم حدّة الاختلاف فيها بين الطرفين، ثانياً تقبُّل الطرفين اختلاف الرؤى وإظهارهما الرضا بالخلاف الموجود. وقد أثبتت النتائج المبنية على الملاحظة والدراسة أن المناظرة الهادفة تدفع بالفرد والمجتمع نحو التفوّق والتفاهم والاستقرار. وهذا البحث سيكشف هذه الجوانب الإيجابية، فيبرز ما يجنيه الطالب الذي يشارك في مسابقة المناظرة من ثقة نفسية وصحة لغوية وبراعة فكرية، حيث تمّ دراسة عيّنتين ومقارنتهما، الأولى الطلبة الذين لم يشاركوا في نشاط المناظرة، والثانية الطلبة الذين شاركوا فيها، فاتّضح أنّ الطلبة المشتركين في المناظرة أكثر تفوقاً من الناحية العلمية والقيادية. كما سيُبرز البحث فوائد عديدة من بثِّ روح المناظرة الهادفة لصالح المجتمع والدولة، فمثلاً ماليزيا رغم أنها دولة ذات شعوب متعددة وأجناس مختلفة، إلاّ أنّه عبر نشر ثقافة المناظرة في مدارسها الابتدائية والثانوية وفي المراحل الجامعية، وعبر بثِّ المناظرات التي تُقام بين كبار وزرائها ومسؤوليها استطاع الشعب الماليزي أن يألف الاختلاف في وجهات النظر والتعايش في هذا الجو دون اللجوء إلى استخدام العنف والقوة.الكلمات المفتاحية: الحوار- الجدال- المناظرة- التطبيق- الآثار.Abstract:The paper aims to uncover the positive impact of debate on society as it is observed that a proper debating discipline would respect the different viewpoints and the positions of others regardless of how heated that the debate may become. Two categories of experimental and control groups were studied; the former consists of the students who participated in debate as their co-curricular activities and the latter are those who are not involved in the activity. Analysis of the comparison between two groups revealed that students who are involved in debates have better self-confidence and academic achievements than the latter. To take this positive effect to the next level, it is suggested that the debate model should also be adopted as an approach to further harmonize between the Malaysians who are of different races, religions and political affiliations so as to improve the quality of co-existence among the diverse population of the nation.Keywords: Dialogue– Argument– Debate– Application– Effects.Abstrak:Debat merupakan salah satu seni perbualan yang tersusun dan bersopan, ia memerlukan dua perkara iaitu: penjelasan setiap hujah serta bukti meskipun terdapat perbezaan pendapat oleh kedua pihak terhadap hujah tersebut, kedua belah pihak hendaklah menerima perbezaan pendapat tersebut dan bersikap menerima dengan redha akan kewujudan perbaezaan tersebut. Beberapa dapatan kajian yang dibuat melalui pemerhatian bahawa debat yang berobjektif akan mendorong seseorang individu dan sesebuah masyarakat ke arah kecemerlangan, persefahaman dan kestabilan. Kajian ini ingin mengenalpasti aspek-aspek positif ini dan dengan itu dapat memperlihatkan faedah yang diperolehi oleh pelajar yang menyertai pertandingan debat daripada keyakinan diri, kesempurnaan bahasa serta pemikiran yang tajam, iaitu dengan membuat perbandingan antara dua kumpulan sampel kajian, yang tidak menyertai pertandingan debat dan yang menyertai pertandingan debat.  Ternyata pencapaian pelajar yang menyertai pertandingan debat lebih tinggi dari segi akademik dan kepimpinan. Kajian ini juga akan menyatakan pelbagai manfaat yang boleh didapati dengan meniupkan semangat debat berobjektif demi kebaikan masyarakat dan negara, sebagai contohnya Malaysia, biarpun ia adalah negara yang berbilang bangsanya, melalui pertandingan debat yang dianjurkan di peringkat sekolah dan universiti, juga melalui perdebatan-perdebatan yang diadakan antara para menteri dan pihak berkenaan, bangsa Malaysia dapat membiasakan diri dengan perbezaan pendapat dan seterusnya hidup dengan harmoni tanpa penggunaan paksaan dan kekerasan.Kata kunci: Perbualan- Perbalahan– Debat– Aplikasi– Kesan-Kesan.


2016 ◽  
Vol 10 (5) ◽  
pp. 40-48
Author(s):  
Ирина Агальцова ◽  
Irina Agaltsova

The article investigates the incentive tourism as one of the effective ways of non-monetary encouragement of staff. The author defines the incentive tourism as one of the components of business tourism and the considers the basic features of the organization of incentive tour. The article presents the statements of well-known motivation theories and based on them analyzes incentive tourism as a way of motivation. The author proves that incentive programs can meet the specific needs of an employee, encouraging to a more qualitative and productive work. The article also notes the high valence of incentive tourism, and explains why this type of tourism is not well developed in Russia in comparison with the US and European countries. The author concludes that the using by companies incentive tourism programs not only can positively affect the indoor climate in the team, but also have a positive impact on strengthening the company&#180;s commitment, improving the quality of work, professional-level rise, and this, in turn, necessarily affect on the favorable development and prosperity of the organization. Thus, the use by organizations of incentive programs is regarded as an effective investment, bringing positive results over the long term.


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