Realisationskontrolle beinhaltet eine Gegenüberstellung von realisierten Ergebnissen und Planzielen (Target planning), die insb. im operativen Bereich von Bedeutung ist (Kontrolle). Die Ergebniskontrolle lässt sich in Teilergebnis- (Fortschrittskontrollen) und Endergebniskontrollen differenzieren.
The process-accompanying target / actual comparison, guaranteed by progress controls, makes it possible to recognize foreseeable or occurring undesirable developments and to intervene before the final implementation results are available. In the foreground of the partial result controls is therefore the possibility of intervening in the ongoing activities of a company. Final result controls provide expost with information about the respective realizations (feedback control). They are particularly important when it comes to gaining empirical values and information about the need for adjustment for the future range of activities. Realization controls in the form of end result controls primarily serve a subsequent plan adjustment and provide starting points for control actions in the realization system through differentiated deviation analyzes.
Realization controls are oriented both to the property and to the content. They are already used as part of target planning in the company and, following the plan control, determine the respective degree of target achievement of execution actions by means of a target / actual comparison. In the implementation controls that follow the execution of the measures (planning of measures), no target / actual differences will occur unless the projected and implemented measures are fully in line with each other, and thus if the objectives are fully achieved. As part of the resource control, the multi-level content-related implementation controls are usually carried out as periodic cost and effort controls