Development of an efficient controlling system

Why controlling at all?

• Goal definition: What does my company want to achieve with the help of controlling?
• Transparency is the top priority.
• Planning, control and information.
• controllers as business partners.

Basics for setting up a controlling system

• Prerequisites for successful controlling: The framework conditions must be right.
• What are the company's overarching goals?
• Controlling starts in the mind: cooperation with the specialist departments.
• Requirements for controllers.
• Organization of the controlling area.
• External accounting and IT landscape.

Strategic and operational controlling instruments

• Strategic planning: determining future fields of action.
• The balanced scorecard as a link between strategic and operational controlling.
• Cost and activity accounting: revenue and contribution margin management, cost management.
• Functional controlling: Managing sales, production and R&D in line with the strategy.
• Tasks of controllers throughout the year.

Planning, budgeting and management reporting

• Planning processes as the key to coordinating the company.
• Medium-term planning, investment and project planning.
• Lean budgeting processes: Modern budgeting.
• Forecasting as support for budgeting.
• Management reporting: Creating transparency in the company through reports.

Key figures and key figure systems

• Corporate management via targets.
• Key financial figures: Success, return, liquidity, etc.
• Managing liquidity: cash flow and working capital.
• Non-financial key figures: Process control, quality indicators, personnel indicators, etc.
• Key figure systems: calculation and organization systems.

The roadmap to successful controlling