Controlling areas

Controlling areas are the various fields of application for controlling in practice. A characteristic of the development is that controlling is becoming more and more widespread both within the company and with regard to the type of company or organization.

Unternehmensintern ist – in größeren Unternehmungen eine starke Spezialisierung festzustellen. Funktional gesehen lassen sich z.B. Beschaffungs-, Produktions-, Marketing-, IT-, F&E- sowie Projekt-Controller feststellen. Hinsichtlich der (divisionalen) Organisationshierarchie gibt es Unternehmens- und Divisionscontroller oder Spartencontroller (Organization of controlling).

Controlling is now also implemented in the Federal Republic of Germany in companies of all sizes and industries. An increasing prevalence can also be observed in organizations in the public sector such as hospitals, radio stations, public administrations, etc.

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