Trade controlling instruments

Handels-Controlling instruments sind die Gesamtheit der Methoden und Verfahren, mit denen die Planung und Kontrolle der handelsbetrieblichen Teilbereiche bzw. Aktivitäten unterstützt werden. Wichtige Instrumente des operativen Handels-Controlling sind:

• cost and performance accounting in retail,

• the short-term income statement in retail (KER),

• the contribution margin calculation in trade (article-related contribution margin calculation in trade, customer-related contribution margin calculation in trade, supplier-related contribution margin calculation in trade),

• die Kennzahlensysteme, insb. der Business comparison in retail,

• the limit calculation in trading.

While specific instruments have been developed for operational trading controlling or the instruments have been geared to the special conditions in trading companies, there are no special procedures for strategic trading controlling. Through the use of modern information and communication technologies, the quality of the instruments of operative trade controlling has been significantly improved, for example through electronic data registers within the framework of closed merchandise management systems.

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