Obtaining and processing information in controlling

Information procurement and processing - If the information supply is understood as a sequence of individual phases in a process, the information needs analysis is followed by the procurement and processing of the requested information (management information). The gathering of information is aimed at information that can be used as planning and control information.
The question of which sources are to be used to obtain external and internal individual information is less of a priority, since decisions about this are to be made depending on the situation and company-specific, especially taking into account the costs involved. As a controlling task, the gathering of information includes, in particular, the review of the extent to which alternative information gathering methods are suitable for satisfying the demand for management information.

The object of information acquisition and processing is information about decision-relevant facts of the corporate environment and the company. Internal information is obtained primarily from the upstream systems of corporate accounting and relates to the assessment of its informative value, e.g. depending on the respective cost accounting system.

Zum anderen richtet sich die Informationsbeschaffung auch auf externe (strategisch ausgerichtete) Informationen über gegenwärtige und künftige Stärken und Schwächen, Chancen und Risiken (Risiko) und beinhaltet dabei insb. die Beurteilung von Verfahren zur Environmental analysis, zur Prognose (Prognoseinstrumente), zur Stärken-Schwächen-Beurteilung (Portfolioanalyse) und zur strategischen Früherkennung bzw. Frühwarnung.
The decision-related processing of information is closely linked to the procurement and provision of information. It contains three main aspects:

• Individual pieces of information that belong together are condensed into one overall piece of information (information condensation).

• Individual pieces of information are linked to one another by establishing relationships (key figures, key figure formation).

• A decision-related specification is made by breaking down the information into its elements.

An essential instrument for the condensed and linked provision of information are key figures which, as absolute and / or relative figures in a shortened form, provide purpose-oriented knowledge based on decision-making. The description and documentation of decision-relevant facts with key figures must include both the mapping of the company environment and the company's internal situation (RL controlling key figure system).

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