Controlling (from English to control = to control, to regulate) is a control and coordination concept to support management and executive bodies in the results-oriented planning, implementation and control of business activities. The basic distinction is between long-term strategic controlling (are we doing the right things?) and short- and medium-term operational controlling (are we doing things right?).
The purpose of controlling is to obtain, prepare and analyse data/key figures in order to prepare decisions relevant to objectives. By comparing the actual values ​​achieved with the planned target values, the course of business can be systematically planned, monitored and controlled.
Controlling should, among other things, provide forecasts of the expected course of business so that deviations from the course can be identified at an early stage.
Modern business data processing systems (e.g. the integrated ERP systems from SAP or ORACLE) contain special controlling modules that are "fed" with selected data and key figures from the business modules (finance, human resources, sales, production, assets, etc.) to support the controlling tasks.

See also:
Key performance indicators; effectiveness; process optimization; strategic management; corporate governance; enterprise; resource planning
Reference to QET guidelines:
Q03 Leadership; Q06 Change Management; Q13 Succession; Q15 Processes; Q16 Flexible Organization; Q19 Risk Management; T03 Corporate Transparency; T14 Controlling; T16 SWOT
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