What does investment control include?
Investment control includes monitoring and researching investments and making comparisons with investment objectives. It forms the last stage in the investment process, after investment planning and implementation. It can refer to a single investment or to the company's entire investment program.
Reasons for investment control can be:
- Deviations between the data recorded in the planning and the actually resulting data should be determined.
- Any discrepancies that are found should be Deviation analysis be subjected to an investigation of the causes.
- Adjustment measures of the actual values to the planned target values should be made possible, provided that they are still feasible.
- Empirical values for future planning should be gained in order to be able to apply realistic values.
The investment control is a part of the investment controlling, which also includes the goal setting, planning and control of the investments. An early warning system is required to be able to intervene. Key figures obtained in the context of the investment analysis come into consideration as early warning parameters. With the help of this information, developments can be quickly identified.