Production controlling organization

Institutionalisierung des Production controlling in Form eines dezentralen Controllerbereiches zur Erfüllung von Produktionscontrollingaufgaben mit Hilfe spezieller Produktionscontrollinginstrumente. Sie dient vor allem zur Aktivierung betriebswirtschaftlichen Denkens im Produktionsbereich.

If the production controller positions are filled with high quality (preferably with industrial engineers), the
Significantly increase the quality of production planning, control and monitoring with regard to the achievement of business objectives in companies.

However, the risk of overstaffing (production manager - production controller) and the economic independence of the production area without sufficient coordination with other operational functional areas must be taken into account. The establishment of a decentralized production controlling organization is preferable for functionally organized companies or business areas.
In the case of divisionally organized companies with a decentralized business unit controlling organization, the reasons for their installation generally do not apply. A production controlling organization has proven to be particularly effective for the entire company with a matrix organization for coordinating the production activities of all business areas. The introduction of new technologies in production (CAD / CAM, industrial robots, flexible manufacturing systems and CIM (CIM introduction strategies)) also increases the demand for the introduction of a production controlling organization.

Der Aufbau einer Produktionscontrollingorganisation erfordert die Beachtung der für den Produktionsbereich relevanten Kontextfaktoren. Danach ist die Gestaltung der Produktionscontrolling-Organizational structure von folgenden Einflussfaktoren abhängig:

⦁ breadth and depth of the production program,
⦁ Production type (single, series, mass production),
⦁ Organization type of production (workshop, series, flow production),
⦁ production technology,
⦁ The size of the production area in relation to the size of the company and
⦁ Production cost volume in relation to the total cost volume.

Due to the context, the coordination of production planning, control and monitoring as well as the necessary information supply is becoming more and more comprehensive and complex in practice. Empirical studies reveal corresponding developments in the production controlling organization:
A production controlling point or department is becoming more and more common in large or even medium-sized companies with complex production technology. The production controller will be more closely integrated into production management.

The main tasks of the departments formerly known as "technical business administration" are shifting from the pure information supply from internal accounting (preliminary, plan, post-calculation, cost comparison calculations, investment calculations) in the direction of both strategic and operational production planning, control and -control coordination.

A difficult problem is the classification of production controlling in the organizational structure of the company. In practice, the application of the dotted-line principle has proven itself here. Then the production controller is functionally, i.e. technically, subordinated to the company or central controller and disciplinary to the department head, i.e. the production manager.

Organizational solutions also exist in which the production controller is subordinate to production management in both technical and disciplinary terms.

However, the company or central controller is granted a general right to information on system and procedural issues relating to controlling and a right of codecision in specific issues and, above all, in the selection and recall of the production controller. Due to the economic influence of new technologies in the production area, which is decisive for the survival of the company, an organizational development is emerging in which ultimately the production controller is no longer subordinate to production management.

The production controller becomes an equal partner or part of the production management or the production management is represented exclusively by the production controller.

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