Controlling competency regulation

Controlling competence regulation are design parameters within the framework of the Organizational structure of controlling.
Controlling competence regulation means regulating the transfer of specific rights or powers to controllers in the respective controller hierarchy. This is intended to enable the controllers to perform certain types of activities within a given scope of action in order to fulfill their controlling tasks.
In this context, the regulation of the respective information, decision-making, decision-making, ordering and control rights and powers of the controller is of particular interest. Corresponding types of competency can be distinguished.

The competencies of the controllers are included and explained in the respective controlling job description. For this purpose, the content, extent and temporal validity of the competencies of the job holder must be presented. Depending on the type of competencies transferred, the controllers perform staff tasks (e.g. information and advisory tasks), line tasks (e.g. preparation of periodic results and Financial planning or calculations for quotation purposes) and central department tasks (e.g. for system and procedural issues).
In the case of relevant result-oriented tasks in the company, controllers should generally have information and advisory rights vis-à-vis executives in other areas of the company as well as in standing committees and project groups, and if necessary exercise them. In principle, the controller should only be entitled to decision-making and issuing rights vis-à-vis executives in other departments with regard to system and procedural issues of corporate planning and accounting, whereby the highest management body is often also responsible for fundamental system and procedural designs.

Only in specific issues and when selecting controllers will the controller be granted a veto right or a right of codecision. In order to be able to carry out the result-oriented analysis tasks - e.g. on the basis of target / actual comparisons - the controller needs specific control rights. The regulation of competencies in controlling is also of interest within the controlling area. Here, especially in the case of decentralized controlling, the question of the technical and disciplinary subordination of the respective decentralized controller is a difficult problem (subordination of controlling, dotted-line principle).

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