Trade controlling subsystems are an expression of the division of trade controlling into different areas of responsibility. Different criteria can be used for the delimitation. A first possibility is functionally oriented and differentiated according to the operational core functions such as purchasing, sales etc. In addition, a differentiation according to cross-sectional dimensions is possible. For example, the factors ...
• Goods (coordination of inventory management)
• Area / space (area planning and control in retail)
• Personnel (Personnel controlling in trade)
Merchandise management controlling, which is of particular importance in retail controlling, has been developed furthest up to now.