Operational controlling is a cross-departmental function in the company. It supports management and ensures the company's liquidity.
Table of Contents
Definition / explanation
Operational controlling is a cross-departmental function for short to medium-term planning periods. The focus is on the control and management of internal processes. Strategies, goals, budgets and measures are set for a period of one to three years, for larger companies for five years.
The reporting system with the target / actual comparison and the planning and control calculation are an integral part of operational controlling. A yield optimization (Contribution margins, operating profits, Cash flows) can be achieved.
Operational controlling is not tied to corporate management, but is integrated into the middle corporate level.
Operational controlling tasks
- Support of investment decisions and rationalization measures
- operational goal setting and planning processes
- Management information and monthly reports
- Target / actual comparison with deviation analyzes
Operational controlling instruments
- Break-even analysis
- Cash flow analysis
- Cost and performance accounting
- Customer and order income statement
- Contribution margin calculation
- short term income statement
- Bottleneck investigations
- ABC analysis
- Investment calculation
- Value analysis
- Process cost analysis
- Analysis of efficiency and profitability
- Evaluation of the costs and benefits
- operational planning and rolling planning
- Evaluation and determination of the key figures
- Cash flow statement