Organizational structure of group controlling

Organizational structure des Konzerncontrolling ist die spezifische Ausprägung der Organisation der Controllingaufgaben im Konzern.

In Konzernen werden neben einem Zentral-Controlling in der Konzernspitze i.d.R. Controlling-Bereiche innerhalb der Konzerngesellschaften installiert. In diesen werden ggf. wie in einer funktional organisierten Unternehmung spezifische Controllingaufgaben wahrgenommen. Ihre Koordination erfolgt über das Zentral-Controlling bzw. Group controlling.
Central or group controlling has to take on additional tasks in addition to the usual controlling tasks, in particular:

• Consolidation tasks in planning and documentation of results

• Transfer pricing and monitoring

• Coordination work between individual divisions in the group (e.g. for operational program planning and strategic program and investment planning)

The centralization of controlling tasks is to be kept as low as possible. In addition to repetitive controlling tasks (e.g. creation of a group plan) and business-related special tasks (e.g. company evaluation), central controlling is primarily responsible for conceptual and system-design work for controlling (e.g. introduction of an early warning system), task structuring, information system and subordinate relationships (subordinate relationships of controlling) can be in a multi-level international Shape the group in a wide variety of ways.
This primarily depends on which controlling organizational concept is preferred, whether a primarily centralized or decentralized group management is sought, which competencies are given to the controllers at the hierarchical levels and what weight central controlling has in the head office.

In international corporations, depending on their organization, regional controlling and country-related controlling (country controlling) can be installed. Additional problems arise for central controlling at the top of the group, which are caused in particular by different legal regulations and different inflation tendencies in individual countries, exchange rate fluctuations and increasingly occurring psychological and social factors.

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