Controlling: Encyclopedia II - Controlling - Controllings and control tasks of the Controlling

Controlling - 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 ]

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