Читать книгу The Controlling Concept - Horváth & Partners Management Consultants - Страница 11

Over the years, Controlling has developed continually in business practice and has become an indispensable management support function for any modern company. Nevertheless, there are still considerable differences of opinion about the term Controlling. In many cases, Controlling is often taken erroneously to mean control, but Controlling is much more than that. Controlling is a cross-functional performance management concept tasked with the performance-based coordination of planning, control and the provision of information. Hence, the controller is the “economic conscience” of the company.

In recent decades Controlling has become strongly rooted in nearly all industries; nowadays, Controlling departments can be found not only in classical industrial companies but also in retail, financial services providers, or public authorities. However, alongside the universal necessity for coordinating planning, information provision and control, there are often further specific reasons for setting up a Controlling function in the respective field. These reasons also explain why Controlling functions in different industries sometimes have very individual characteristics.