Operational controlling in SMEs I: the toolbox

Requirements for controlling in medium-sized companies

The controlling loop of the Plan-Do-Check-Act at a glance

• The controlling loop.
• Division of tasks between controllers and managers.
   

Plan: Operational planning

• Integration of operational planning into the overall planning system.
• Procedure for the preparation of operational planning.
• Operational planning and forecasting.

Th: Cost accounting

• Classification of cost accounting in the system of operational accounting.
• Basics: Structure of cost accounting and basic concepts.
• Calculation.
• The income statement.
• Break-even analyses and other examples of decisions that are assessed using cost accounting.

Check (step 1): Carrying out variance analyses

• Variance analyses for sales: price and quantity variances.
• Variance analyses on the cost center: consumption, employment and price variance.
• Deviation analyses for earnings ("EBIT bridge").

Check (step 2): Reporting and key figures

• Basics of the design of a reporting system.
• Taxes with key figures: What to look out for?