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Controlling is generally understood as the management of a business through accounting figures. Controlling however, is much more than using book-keeping as a type of control measure. Controlling has to do with the calculation of costs, which includes the preliminary stages of planning the income and expenses as well as the budgets, up to the evaluation of the results. Controlling consolidates a wide spectrum of tasks and is often referred to as the financial management of a company. Controlling is therefore occasionally defined as the influencing and directing of the business by reporting to the managing board or directors of the various departments. A typical characteristic is the supporting role of controlling, which is expressed in reports and decision making. Final decisions, however, remain with management. Controlling demands special skills in the analysis of financial figures and data. However, also the formulation of objectives and strategies can form part of the field of responsibility. Especially in the concept of the Balanced-Score-Card (BSC), strategic and operative targets have to be met. From different perspectives these targets are also valid for the various departments, like finances, accounting, marketing, sales, personnel, logistics and purchasing. The controlling department is usually responsible for the organisation of the internal business management, which nowadays can be simplified through the use of various software programs, solutions, applications and processes. In practice one often finds that in many companies no effective or efficient controlling measures are implemented. Already in the early stages of the establishment of a business, and at the latest with increasing managerial competence, effective controlling measurements are essential, in order to maintain a comprehensive overview regarding the income statement of the company.
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