Table of Contents
What does division controlling mean?
Area controlling is a form of controlling that relates to a uniformly managed organizational unit, usually an operational department.
A distinction is made between:
The material controllingthat z. B. occupied with the average inventory, the turnover rate and the storage duration.
That Production controllingthat z. B. deals with the production figures, productivity, operating resources and profitability.
Marketing controllingthat z. B. deals with sales figures, contribution margins, profits, market shares and marketing costs.
The financial controlling, the Z. B. the cash flow, the equity ratio, the leverage coefficient, the liquidity and the profitability examined.
Personnel controllingthat z. B. with the Absenteeism rate, employee turnover rate, overtime rate and labor productivity.
Information controlling, the Z. B. has to ensure that the data recipients are neither oversupplied nor undersupplied.
Organizational controlling, which deals, for example, with the functional organizational process and the reduction of costs of the structural or project organization. With the help of controlling as overall controlling, the various activities of the area controlling are coordinated. However, each area can also have a separate controlling.