Fostering knowledge management in small and medium-sized enterprises

The submitted paper covers two topics which are essential for SMEs and their competitiveness: management control and knowledge management. On the basis of an empirical survey among producing SMEs in Central-Germany the authors investigated knowledge deficits concerning the domain of management control. German SMEs show numerous weaknesses especially when it comes to prediction-oriented instruments of management control, e.g. SWOT-, Scenario-Analysis or dynamic investment procedures. The authors developed a suitable computer-aided learning tool to overcome these knowledge deficits and designed a knowledge management concept to collectivize individually learned knowledge