Process organization of controlling

Process organization des Controlling ist die Aktionsstruktur im Rahmen der Organisation des Controlling. Im Rahmen der Ablauforganisation des Controlling werden den Aufgaben des Controlling zu ihrer Erfüllung zeitlich und räumlich Aktionen bestimmter Träger des Controlling zugeordnet, wobei sich die arbeitsteilig durchgeführten Aktionen wiederholen können.
It is therefore especially about the structuring of the planning and control processes in the company in the form of a permanent regulation, especially the definition of times and places where certain controlling tasks such as plan preparation, plan coordination, plan approval, plan specifications and plan controls by the controller and certain managers and / or aids are to be carried out. The following activities are primarily to be carried out (standardization of controlling activities):

Recording of all planning objects and planning activities and summarizing them into planning complexes,

Definition of participants and locations for controlling conferences,

Transmission of planning premises to the planning authorities as well as definition of the procedural rules for planning and control = planning and control guidelines,

Determination of the chronological sequence of the partial planning, coordination processes and possible iteration processes,

Determination of the timing of the control conferences (controlling conferences, discussions on results).

The process organization for the ongoing planning, control and monitoring tasks of controlling in a primarily functionally organized company can be characterized in a highly formalized and generalized manner, as shown in the figure.

The planning process begins with the activities of general target planning or preview, which is carried out by the board of directors or the management with advice from the controller and / or the central corporate planning department and with the participation of the individual divisional heads. In the case of successive planning, general target planning should begin in the last quarter before the current financial year (= planning year) and be provisionally concluded in the first quarter of the current financial year.

In parallel to the last phase of the preliminary general target planning, strategic planning takes place in the planning process (here business area planning with integrated functional area and regional strategy planning). It is not only carried out periodically, but possibly also aperiodically in the form of projects within the year. Since strategic planning is the basis of operational planning, it should be completed for this around the middle of the third quarter of the planning year.
Basierend auf der vorläufigen Zielplanung und der strategischen Planung wird die operative Planung als Programm- und Maßnahmenplanung sowie Werteplanung in den einzelnen Bereichen zunächst dezentral vorbereitet, wobei die Koordination mit der gesamtunternehmungsbezogenen Ergebnis- und Financial planning vom Controller veranlasst und durchgeführt wird. Diese Planungen erfolgen i.d.R. computergestützt.

The implementation of strategic projects in operational planning and their monitoring can involve particular problems. Operational planning must begin at the beginning of the third quarter of the planning year and, including all coordination processes, must be provisionally concluded by the beginning of the fourth quarter or be finally determined in the last half of the fourth quarter.

At the same time as the operational planning, the comprehensive company-related result and financial planning can begin. With the final fixing of the operational planning and the approval of the budget as well as the balance sheet and financial planning, the summarizing planning can be completed and the general goals can be finally determined.

The control of the achievement of goals takes place in results discussions, which are to be carried out quarterly and which are prepared by the controller. They relate to the current year and some of them take place as part of the planning conferences.

Divisionally organized companies are characterized by more complex information relationships due to the higher system differentiation within the framework of the process organization of controlling. Multi-stage planning and control processes are carried out for the four sub-planning complexes, some of which are again linked to one another.

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