Introduction

Controlling is a guidance subsystem within the enterprise , whose kernel function lies according to dominant opinion in the co-ordination (control). (the reduction of the Controlling term on "control" would be misleading thereby!)

After a comprehensive definition "Controlling" can be understood as the "procurement, dressing and analysis from data to the preparation of objective-fair decisions " ((Berens, Wolfgang)). In demarcation to the management activity Controlling is to be understood as a decision-support activity. Controlling contains here both system screen end and system-coupling tasks. It sets a decentralized, planning and controldetermined guidance ahead as example.

The Controlling concept includes functional and institutional aspects equally also. The term is used both for the designation of a headquarter within the guidance organization and for the rewriting of an activity and/or a process . [work on]

Tasks and functions of the Controlling [work on]

Tasks of planning of the Controlling

The CONTROLLER is involved in the goal education process. In co-operation with the highest leadership level it unites the partial goals of the ranges to a ganzheitlichen and co-ordinated target system. The target system forms the starting point for the actual planning , in which measures and resources are specified for zielerreichung. The CONTROLLER is responsible for the arrangement of the planning system and for the plan co-ordination, while contentwise planning takes place via the high-level personnel of the ranges. To the Controllingaufgaben belong the production of the necessary planning documents (forms) and the temporal co-ordination of the partial plans (planning steps) in form of a planning calendar, which is given to the ranges. The partial plans of the ranges are aggregated afterwards by the CONTROLLER i.e. examined for goal conformity and combined into a co-ordinated total plan. The adjustment and documentation of the budget values forms the conclusion of planning in the form of budgets . Budgets represent related to value target being for all ranges, which are to be kept for the reaching of the production targets in the following financial year. [work on]

Information and service tasks of the Controlling

The CONTROLLER organized range-spreading the report system and develops this to a comprehensive management information system . By this one understands the regular transmission about economical control information in structured and compressed form to the high-level personnel. They form the basis for the monitoring of economy and for the evaluation of the business development on the basis goal sizes such as profit , profitability and amount covered . In the account systems (financial and accounting department) first for this the number work is ready placed over all economic procedures run off (actual values) in evaluable form. The Controlling falls back to this database, compresses it further, confronts the reached actual values to the given desired values from planning and prepares it to user-oriented management reports. Besides the Controlling makes characteristic numbers systems available , which serve for founding operational decisions. So economy can be judged by investment projects on the basis the characteristic number "present value " (sum of the abgezinsten income surplus) for example.

Apart from the periodic actualization of the report system also the fundamental organization and advancement of the EDP supported Controllingsysteme belong to this field. Beyond that the CONTROLLER is to the high-level personnel as an advisor at the disposal, by helping on the one hand to found decisions economically and measure their result effects. On the other hand it supports the management with the identification and cause research of uneconomicnesses.

The so-called guidance cockpit (also guidance cockpit ) is a special representation of fundamental economic characteristic numbers of an enterprise, which the Controlling of the enterprise guidance makes available as time near as possible. The CONTROLLER as carriers of the transparency responsibility has the task to select beyond the pure statement of these characteristic numbers a representation which shows as directly and clearly as possible, to which extent the company targets is up-to-date reached. These continuous reports are far away comparable with the announcement of the different instruments in the cockpit for instance an airplane. [work on]

Controllings and control tasks of the Controlling

By controls one understands the systematic monitoring of the business process by comparison about reached actual values with planned being. It is advisable to document apart from the originally fixed budget values, the changing, running along being separately. Only like that a meaningful examination of the business process is possible at each conceivable time. Controls presuppose a functional report system. They supplement besides planning, by guaranteeing the behavior of the high-level personnel and coworkers regarding adherence to the given budgets. The control tasks of the Controlling go beyond the pure comparison of nominal and actual values (conversion control). The CONTROLLER analyzes possible deviations, determines their causes and their effects on the business process, points action need out and releases at the management steering activities for zielerreichung. In addition it provides prognoses (estimates) about the expected business process, so that potential deviations can be avoided in the apron be already recognized and unwanted developments (Vorauskontrolle). Thus it makes an important contribution for early clearing-up and for a foresighted control. [work on]

Tasks of co-ordination of the Controlling

In the technical literature there are different beginnings, in order to justify the Controlling as independent economical partial discipline. In the center thereby the thought that Controlling is more than the pure summary of guidance subtasks already existing e.g. planning is located account systems, report system and control ("old wine in new hoses"). In the last 20 years increasingly the co-ordination-oriented beginning became generally accepted. The self-sufficiency of the Controllingfunktion is seen thereby in the co-ordination of the economical guidance subsystems. The emphasis lies on the one hand in the general goal adjustment and on the other hand in the co-ordination of planning and control system with the information system. Between a system-forming and a system-coupling task of co-ordination one differentiates. System screen end co-ordination means current in this connection to make a functional planning and control system and/or an information system available as well as organization - to make adjustment and tasks of tuning within these subranges. With system-coupling co-ordination the tuning between the subsystems is meant, i.e. in particular the cover of the need for information of planning and control processes by the account system and by the report system. An important system-coupling task consists e.g. of developing a decision-oriented account system which illustrates the effects of planned action alternatives adequately.

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