Central controlling

Zentral-Controlling ist spezifische Ausprägung der Organizational structure des Controlling (Konzern-Controlling).
Central Controlling, as an organizational unit, performs all the subtasks of Controlling (organization of controlling tasks, controlling department, possibly with subdivisions), unless these have been assigned to decentralized controlling departments (decentralized controlling) or controlling officers. Depending on whether the task catalog of controlling is narrow or broad, there are different organizational concepts or design options for the area of central controlling.
A distinction is made between the American and international controlling concept, in which controlling includes all accounting and other functions outside of accounting, and the German controlling concept, in which controlling only includes internal accounting and other functions outside of accounting (Controlling organizational concepts). With both concepts, sub-systems can be formed in different ways, e.g. for business planning, accounting as well as system and procedural issues or for strategic and operational controlling tasks.
Since the information relevant to controlling is mainly created in the company's line departments and, after specific processing, is sometimes required there for the preparation of decisions, there is a tendency towards combined centralized and decentralized controlling.

Was the explanation to "Central controlling"Helpful? Rate now:

More explanations about controlling