The controlling levels correspond to the management levels. A distinction is made between:
Strategic controlling, which represents long-term controlling and is carried out at the top management level, e.g. by the overall controller. It includes strategic planning, management and control, checking of the early warning systems, budgeting to ensure long-term existence and reporting at the highest company level.
Tactical controlling that takes place at the middle management level of the company. The area controllers plan and control the results of the areas before they develop control measures to implement the strategic planning. This is where medium-term budgets and tactical reports are drawn up and monitored.
Operative controllingwhich can be done by a group controller at the lower management level, for example in self-controlling groups. It is based on tactical controlling and includes measures of short-term planning, information, control and management or short-term budget and operational reports.