Hans-Ulrich Küpper

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Hans-Ulrich Küpper (born June 18, 1945 in Ebingen ) was Professor of Business Administration at the Ludwig Maximilians University of Munich (LMU) and head of the Institute for Production Management and Controlling at the Faculty of Business Management there . In addition, he headed the Bavarian State Institute for University Research and Planning (IHF) from 1995 to 2014 (see Bavarian State Institute for University Research and University Planning ), Munich, and from 1993 to 2011 the Ludwig Fröhler Institute in the German Craft Institute (DHI) , Munich. Since April 2013 he has been a board member of the Bavarian Elite Academy Foundation .

Life

After graduating from high school, he completed an apprenticeship as an industrial clerk before starting to study business administration at the Ludwig Maximilians University in Munich in 1965 . After completing his degree in business administration, he worked from 1970 to 1978 as a research assistant at the chair for industrial management and corporate research at the Eberhard Karls University of Tübingen with Marcell Schweitzer. In 1974 he completed his doctorate with a dissertation on the business analysis of corporate co-determination. In 1977 he completed his habilitation on the subject of "Interdependencies between production theory and the organization of the production process". From April 1978 to September 1978 he held a professorship for business administration at the University of Stuttgart , from October 1978 to February 1982 a professorship for business administration, especially production and costs at the University of Essen , from March 1982 to September 1986 a professor for Business administration with a focus on accounting and controlling at the TH Darmstadt and from October 1986 to 1990 a professor for business administration, especially cost and planning accounting as well as controlling at the Johann Wolfgang Goethe University in Frankfurt am Main .

From 1990 to 2013 he held the chair for business administration, particularly production management and controlling, at the Ludwig Maximilians University in Munich. He received further appointments from the universities in St. Gallen and Tübingen. On July 11, 2005, Küpper was awarded an honorary doctorate from the Technical University of Munich .

The coordination-oriented controlling concept was largely shaped and theoretically founded by Küpper.

According to this concept, which has meanwhile become widespread and accepted, the task of controlling is to coordinate the entire management system of a company, consisting of the management subsystems information system , planning system , control system , personnel management system and organization (system-coupling / material components). In addition, controlling can be seen as a further independent management subsystem in the management system (system-forming component).

The interdependencies between the individual subsystems (mutual dependencies), which are usually more or less broken up when tasks are performed by division of labor and are therefore only taken into account to a limited extent, should be included in the decision-making process by controlling in all actions and decisions of the company. The aim is to ensure that these actions and decisions are geared towards the overall goal of the company. The coordination within the management system takes place on the one hand between the individual management subsystems described above, but on the other hand also between the different areas within each of these subsystems. The adaptation and innovation function, the goal alignment function and the service function can be derived as additional purposes of controlling according to Küpper.

There are a number of instruments for fulfilling the coordination task . This distinction is the one hand, in isolated , so only individual sub-systems in question (eg. B. only the planning system) instruments (such as differential analysis or the cost / revenue account), on the other hand, in cross instruments. The latter relate to several of the management subsystems (e.g. centralized management systems, budgeting systems, key figure / target systems and transfer / steering prices) and were originally developed for controlling tasks.

According to a current citation study, Hans-Ulrich Küpper is one of the most cited authors in the field of controlling in German-speaking countries. His book "Controlling: Conception, Tasks, Instruments" has established itself as a standard work. Since the sixth edition, his students Gunther Friedl (TU Munich), Christian Hofmann (University of Munich), Yvette Hofmann (University of Munich and Bavarian State Institute for University Research and Planning) and Burkhard Pedell (University of Stuttgart) have been co-authors of the book .

Hans-Ulrich Küpper has been the Academic Director of the Bavarian Elite Academy since April 2013 . One of his tasks is to organize the training. Leadership skills and the personality of the students are to be promoted by high-ranking lecturers from business, science and public life.

Web links

Individual evidence

  1. ↑ See also Christian Hofmann: Hans-Ulrich Küpper on the 65th birthday , in: zfbf June 2010, pp. 452–454.
  2. ↑ See Schäffer / Binder / Gmür, Structure and Development of Controlling Research - A citation and co-citation analysis of controlling contributions in German-language scientific journals from 1970 to 2003, in: Zeitschrift für Betriebswirtschaft (ZfB), 2006, pp. 395–440.
  3. ^ Press release from the Bavarian Elite Academy. Retrieved September 13, 2013 .
personal data
SURNAME Küpper, Hans-Ulrich
BRIEF DESCRIPTION economist
DATE OF BIRTH June 18, 1945
PLACE OF BIRTH Ebingen