Controlling function

Controlling function is the (conceptual) summary of controlling tasks with regard to an (imaginary) organizational unit. The function of controlling is to coordinate planning and control as well as information supply (planning and control coordination, information supply). Here, coordination is initially understood to mean the design of planning and control systems as well as information supply systems ("system-building coordination"). These systems must also be kept running - especially in the event of malfunctions ("system-coupling coordination"). The controlling function coordinates the use of information (planning and control) as well as the supply of information within the framework of management. This coordination ("secondary coordination") enables the management to coordinate company activities ("primary coordination").

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