Organizational structure des Controlling ist die generelle und institutionalisierte Zuordnung von Personen und Betriebsmitteln auf die Aufgabenbereiche des Controlling sowie Regelung der Kompetenzen der Träger dieser Aufgabenbereiche.
As part of the task analysis and task synthesis of controlling, it is about the formation of organizational units in the company that have to take over controlling tasks of a certain type and scope (organization of controlling tasks, decentralized controlling). One or more organizational units can be set up to exclusively carry out the controlling tasks, or controlling tasks of a certain type and scope can be assigned to the organizational units already provided or set up for other tasks.
In Abhängigkeit hiervon und von der Ausstattung der Träger derartiger Aufgabenbereiche mit spezifischen Kompetenzen untereinander und gegenüber anderen organisatorischen Einheiten (Controlling competency regulation) erfolgt die Einordnung organisatorischer Einheiten bzw. Träger des Controlling in die Aufbauorganisation der Unternehmung und ggf. die Bildung einer Controlling-/Controller-Hierarchie.
The organizational units or bodies responsible for controlling can be designed as line departments, coordination or central departments or - at least in theory - as pure staff units.
As part of the organizational structure of controlling, the organizational classification of controlling in the upper management of the company must first be determined (management organization of controlling). In this case, the controller usually belongs to either the top or the lower management level - possibly also entrusted with other tasks.
The task areas of the controller can be broken down according to the German (core) or the American or international (core) controlling concept (controlling organizational concepts).
While, according to the German controlling concept, the controlling tasks are primarily based on the figures of the internal accounting, the American or international controlling concept basically refers to the entire figures of the accounting.
In the context of the organizational structure of controlling, a distinction must also be made as to whether and to what extent, in addition to centralizing controlling tasks, decentralizing specific controlling tasks (central controlling).
Finally, determining the organizational structure of controlling also includes the regulation of controlling tasks in committees / conferences (controlling conferences) and, if necessary, project groups (project controlling).
The main influencing factors for the design of the organizational structure of controlling are the desired or existing organizational model (functional or product- or regionally-oriented divisional organizational structure) of the company, product range, location structure, company size, accounting concept and historical company development as well as personnel aspects.
The regulation of the working relationships between the organizational units and the controlling bodies is carried out by the process organization
sation of controlling.