Knowledge controlling is the function of ensuring a rational management of the resource knowledge; “ie that knowledge need, demand and availability have to be balanced. The subtasks recording the current situation (transparency of the available knowledge), determining the target requirement (anticipated knowledge requirement) and deriving knowledge goals, and possibly bottleneck-oriented focus of knowledge management form the control loop of knowledge controlling:
The knowledge evaluation phase with its measuring instruments and evaluation methods is closely linked to the planning phase, in which, based on a determination of the actual state of the organizational knowledge base, a target profile is described according to a target-compliant development. The goals to be striven for are formulated on this basis. These controlling tasks are to be fulfilled by a knowledge controlling, which is ideally installed as a subsystem of the knowledge management in order to form the connection of the knowledge management to the entrepreneurial planning, steering and control activities and to enable the generation of management information.
Knowledge controlling supports the entire management process and makes use of the instruments available there for creating transparency and evaluation, as well as introducing methods and instruments for creating transparency, target-oriented data provision and deviation analyzes. In particular, the use of suitable indicators becomes the basis for the measurability of knowledge goals and measures to be established for controlling purposes. Uncertain causal relationships can be confirmed or falsified by the development of the factors to be controlled: If the development goes as desired, it is likely that the methods used will make a positive contribution to achieving the goal.
However, difficulties in knowledge controlling lie primarily in the measurement of the knowledge base, the scattering effect of knowledge management measures and the presentation of causal relationships between measures and results. The central problems are therefore generally the financial evaluation of an inventory value "organizational knowledge base" and the evaluation of the connection between a change in the knowledge base and the effects on business success. Weiss names essential metrological problems of measuring the benefit of educational measures in the context of educational controlling, which can easily be transferred to the context of knowledge management.
It becomes clear that there are points of contact for knowledge controlling in knowledge management. An integration of knowledge management in existing controlling systems is therefore necessary if the resource knowledge is to be controlled in the sense of strategic company goals. Integrating knowledge management into a controlling concept is not only beneficial for the efficiency of knowledge management itself, but also appears absolutely necessary if one recognizes the interdependencies between the various success factors of a company - especially in strategic planning.
Knowledge as one of these factors should not be viewed in isolation if a targeted strategic design of the corresponding potential is sought. It would therefore make sense to integrate it into the company's planning, management and control mechanisms, which are naturally provided by controlling.
Controlling-Konzepte wie Balanced Scorecard, -Risk management und -Benchmar-king bieten bereits Ansatzpunkte für das Management von Wissen. Die beschriebenen Controllingkonzepte enthalten Ansätze zur Steuerung »weicher“ Faktoren — mit der Chance, Wissen in die Steuerungs- und Berichtswege des Unternehmens aufzunehmen.