Material controlling

Definition of material controlling

Material controlling is an operational function that combines the process of planning, control and management with the supply of information. It has the following tasks:

Material controlling tasks

  • planning
  • control
  • information
  • steering

planning Material controlling

the planningbased on various objectives in the materials field, e.g. B. on ensuring readiness for delivery and flexibility, quality assurance, cost efficiency. In the context of materials management, it is planned how these goals (target values) can be achieved. This planning includes material requirements planning, material inventory and material procurement planning, but also budget planning. The budget values have default character for material management, e. B. Budgeting the cost of purchasing and storing goods.

Control of material controlling

the controlwhich, as a material control, consists of monitoring the target values and examining the target / actual deviations in the material area. Also within the Budget control the target values are compared with the actual values.

Information supply material controlling

the Information supplywhich is to be interpreted as the transfer or communication of data. An appropriate reporting system informs material management about early warning indicators that have a positive or negative impact on the material management process. Early warning values are e.g. B. stock turnover, storage duration, material costs, delivery times, Procurement prices. The reporting system must be designed in such a way that the problems of materials management and suggestions for their solution are presented objectively, clearly, completely, up-to-date and understandably.

Control of material controlling

the steeringwhich, on the basis of the control results, has to take specific measures to combat disruptions in materials management, e.g. B. Put pressure on procurement prices, shorten delivery times, avoid unnecessary storage times.

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