Strategic controlling is a sub-area of controlling. It looks at the long-term control and planning of a company.
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Definition / explanation
The term controlling is understood to mean the provision of information and methods for control and planning processes as well as their cross-functional coordination. The strategic controlling supports the strategic management and focuses on the long-term control and planning of the potential for success.
Goals of strategic controlling
The aim is the successful further development and maintenance of a company. Controlling can support the management in assuring results and value target-oriented rationality. This type of leadership support distinguishes between three levels.
Normative level - It is the top level in corporate management and concentrates on general goals, norms, rules of the game and principles that enable the development and viability of a company.
Strategic level - The focus of the strategic level is on the potential for success. These include basic technologies, process structures, technologically superior products or business models for economic success. The strategic level describes the necessary procedures, goals and performance potential. Key people, strategies, systems and structures of a company are affected.
Operational level - The aim is to use the existing potential for success in the operational control, management and planning processes.
Strategic controlling tasks
strategic planning - Long-term safeguarding of the company's effectiveness by setting corporate goals and measures.
Strategic control - Check whether the set goals have been achieved and whether further measures need to be initiated.
Strategic controlling instruments
- Scenario analysis
- strategic planning for five years and more
- Potential analysis
- Strengths and weaknesses analysis (SWOT analysis)
- Gap analysis
- Analysis of the competition
- Advantage and Product market matrix
- Analysis of the product life cycle
- Market share and market growth analysis using the four-field matrix
- Market attractiveness and competitive strength analysis using the nine-field matrix
- Balanced Scorecard
- Six Sigma
- Target cost accounting
Differences to operational controlling
Strategic controlling focuses on the near and distant future of a company that operational controlling auf die Gegenwart und das Heute. Durch die unterschiedlichen Freiheitsgrade in der operativen und strategischen Führung, ist der Begriff strategisches Controlling mit qualitativen Informationen und der Begriff operative controlling mit moentären Informationen gleichzusetzen.