Production controlling

Production controlling is responsible for mapping and designing the service creation process in production and for monitoring profitability. The task of production controlling is to ensure rationalization.

Definition / explanation

Production controlling has the task of making the production process efficient. In order to work economically, the required resources must be considered, the service creation process must be considered, the input and output must be compared and the interaction between these areas must be examined. Production can only survive on the market in the long term if it works economically.

Subfields of production controlling

The development phases of controlling determine the sequence of the subfields.

First of all, the supply of information must be guaranteed. All the necessary information must be collected and processed so that only the important data ends up with the right user. The basis for this information are, for example, the cost and performance reports or key figure systems.

This is followed by planning and control. In this section, production sub-plans must be created. In addition, one of the tasks of the production controller is to coordinate and control these.

The planning is divided into three phases:

  1. The technologies required for production must be developed in strategic planning. This can be done with the help of a portfolio, network planning techniques or simulation models
  2. In tactical planning, decisions are made about the plant construction and the production process. They depend on each other, which is why the construction of the system often dictates the type of production. In addition, decisions about the planned Investments to be hit
  3. The budget is determined in the operational planning. Planned cost accounting systems serve as aids

In the last step, the various management levels are brought together. For example, production is coordinated with logistics. The flow of material and information are coordinated.

Production controlling instruments

In order to be able to work efficiently, production controllers have various instruments at their disposal. In the area of information instruments, key figure systems and cost and performance reports are available.

As planning and control instruments, Planned cost accounting, Process cost accounting und Investitionsrechnung, sowie das Technology portfolio to be named.

Summary

  • Production controlling is the link between technology and business within a company
  • divided into three sub-fields (information supply as well as planning and control with the areas of strategic, tactical and operational planning, merging of management levels)
  • Instruments can be key figure systems, cost and performance reports and, for example, investment calculations
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