Marketing controlling organization

Marketing-Controllingorganisation ist die Einordnung des Marketing controlling bzw. der entsprechenden Funktionsträger in die Unternehmensorganisation. Es geht dabei um die Frage, ob die fachspezifischen Aufgaben durch eine allgemeine, zentrale Controllingabteilung miterfüllt oder in dezentralisierter Form wahrgenommen werden sollen. Im letzteren Fall werden gesonderte Stellen für Marketing-Controller eingerichtet, wobei eine möglichst klare Regelung der Unterstellungsverhältnisse zu treffen ist.
For the choice of the organizational structure, operational characteristics such as the size of the company, the more or less high complexity of the product range and the market relationships as well as the existing organizational anchoring of the sales responsibilities play a role. In the case of not very large companies with a manageable number of products and markets and a correspondingly simple (e.g. purely functional) sales organization, marketing controlling can be carried out by a general controlling office or controlling department. Nevertheless, it must be considered critically whether this centralization can provide a sufficient overview of the sales management problems, the appropriate marketing controlling instruments and the special information requirements.

In large companies that have set up a correspondingly diverse sales organization (e.g. with product management and / or customer management) due to diverse product-market relationships, a purely central controlling organization is often overwhelmed. It will have to be limited to relatively general contributions to planning coordination and success monitoring in marketing. Instead, it is advisable to outsource specialized activities for marketing controllers.

A much discussed problem is the technical and disciplinary assignment of marketing controlling. If a marketing controller becomes a full organizational member of the marketing area, this has the advantage of being close to the subject and the problem; on the other hand, however, the subordination to marketing management creates a dependency that can hinder the critical performance of internal consultancy tasks. In addition, the necessary coordination with central controlling, which is necessary for orientation to overall company plans, key figure systems and control parameters, is easily neglected.
Das andere Extrem, nämlich die ausschließliche Zuordnung der ausgegliederten Marketing-Controllerstellen zum betrieblichen Controllingressort, birgt wiederum die Gefahr eines mangelnden Einblicks in die absatzwirtschaftlichen Entscheidungsabläufe. Als eine Lösung, die Einseitigkeiten vermeidet, wird deshalb öfter das dotted-line-Prinzip vorgeschlagen. Dies bedeutet, dass Funktionsträger des Marketing-Controlling fachlich dem Zentral-Controlling unterstellt sind, disziplinarisch aber der Marketing-Leitung zugeordnet werden.

The latter means that it can be integrated into the information, planning and monitoring processes of marketing (e.g. being present at team discussions). In this form the double problem relation is expressed, with which the owner of a separate controller position for marketing has to deal. The Marketing Controlling positions are not line instances. More than with mere staff work, however, they must be granted defined functional competencies in order to carry out their coordination tasks.

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