Controlling instruments include all methodological and factual aids that are used to record, structure, evaluate, store and pass on information in the context of fulfilling the controlling tasks. Methodological instruments are appropriate procedures in the form of procedures (techniques) and models. The operational pre-systems for information processing and control are factual instruments. The (methodical) instruments can be systematized individually according to different points of view:
Im Hinblick auf den Entscheidungsprozess lassen sich Bewertungs- und Entscheidungsinstrumente, analytische, heuristische und prognostische Instrumente unterscheiden (analytische und heuristic planning tools, Prognoseinstrumente).
With regard to the information process, a distinction is made between information analysis, accounting and reporting.
With regard to operational functional areas, a distinction can be made between cross-functional and function-related instruments.
With regard to industries, cross-industry and industry-specific