Organization of trade controlling refers to all structuring and institutionalization tasks and all procedural design tasks of trade controlling. Specifically, the following questions arise:
• Which individual tasks should be assigned to trading controlling?
• How is the demarcation to the remaining tasks to be made?
• Ist ein zentrales (Central controlling) und/oder dezentrales Controlling einzurichten?
• Which management level should the controlling positions be assigned to, and what powers do the position holders have?
In a first draft, Ahlert proposes to install a (partial) controlling organization next to the lines that are aimed directly at the actual provision of services, whereby the line instances, in their capacity as decision-makers, are directly or indirectly the addressees of the controlling information.
Der organisatorisch zu separierende Teil der Controlling function sollte aus zwei ineinander greifenden „Kreisen“ bestehen. Gegenstand des ersten „Kreises“ sind die an der Kosten- und Leistungsrechnung und damit an dem Budgetsystem ausgerichteten Mengen- und Wertebewegungen sowie deren Vergleich mit den Soll-Werten (closed sequence controlling).
The subject of the second "circle" is the "qualitative" content-related, systematic and comprehensive consideration of corporate activities (open sequence controlling). The second part should consist of the following subsystems:
• Sub-organization at branch level,
• Sub-organization "Central Functional Areas",
• Controlling in the head office.
In addition to the head of personnel and administration, the managing director / manager of the branch could be assigned a controlling institution that covers all product areas. The activities of this branch controlling are to be characterized as permanent, comprehensive activities.
The classic central functional area includes purchasing, warehousing and logistics, with the last two functional areas usually subordinate to purchasing.
Central controlling represents a central data acquisition and evaluation point that is superordinate to the controlling of the classic functional areas and branches, which also functions as a (limited) technical coordination authority with respect to the following decentralized institutions that are exclusively or partially entrusted with controlling sub-tasks. The line system should be designed as follows:
In addition to its importance for the trading company, central controlling should be anchored directly as a central area or central position on the board due to the necessary objectivity, which can only be guaranteed by an independent / neutral position.
The departments / positions budget accounting and control, statistics as well as the part of the audit aimed at the actual fulfillment of the technical tasks are directly subordinate to the central controlling, ie disciplinary and technical.
The employees of the branch controlling should on the one hand be subordinate to the managing director of the branch in a limited disciplinary way and on the other hand to the central controlling technically and also disciplinary subordinate.
The management relationships in the “Central Functional Areas” are to be structured in accordance with those of the branch controlling. In contrast to branch controlling, the controlling institution of these central areas has two addressees for the information it collects, namely the decision-making bodies of the functional area and central controlling.