Table of Contents
What are the tasks of controlling
Appropriate performance of the controlling tasks serves the fulfillment of corporate goals. For this it is necessary that specialist departments and controllers work closely together.
The specific characteristics of the controlling tasks depend on the form of the controlling organization. Depending on the potential for influence, the controller acts in an advisory capacity as a staff controller or, as a line controller, he makes the controlling decisions himself. The implementation of corporate events itself is not a task of controlling, which basically has to deal with:
The planning, which is based on the objectives. It is considered how the goals (target values) can be achieved. Budgets are also drawn up, which, after approval by the company management, are given to those responsible as target-related planning data.
The control that starts with monitoring. With it, the resulting actual values are recorded as early as possible and compared with the target values, e.g. B. as Budget control. As part of the investigation, deviation analyzes are carried out in order to find out the causes of the positive or negative deviating development.
The information that is to be interpreted as the transfer or communication of data. The early warning is intended to correct data given outside of the specified planning approaches as early as possible. Corresponding information is passed on in particular using controller reports.
Control as a measure in which one or more variables as input data influence other variables than output data, e.g. procedures for fulfilling company goals or for influencing disturbance variables.