Controlling development stages

Controlling development stages concern both the general development of the controlling tasks as well as the individual development of the controlling concept in a certain company. In general, it can be formulated as a hypothesis that the development of the corporate environment has a significant influence on the design of controlling.

In a relatively static environment, the controller is more of a “registrar” with documentation tasks.

In a limited dynamic environment, it acts as a kind of “navigator” for company management.

In einer extrem dynamischen Umwelt hat der Controller die Rolle eines „Innovators“ zu übernehmen, d.h. er stellt Friihwarninformationen zur Verfügung und wirkt an der strategischen Planung mit (Strategic controlling).

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