{"id":9802,"date":"2023-11-05T12:30:14","date_gmt":"2023-11-05T12:30:14","guid":{"rendered":"https:\/\/numbersquare.de\/?p=9802"},"modified":"2025-09-08T11:55:49","modified_gmt":"2025-09-08T11:55:49","slug":"controlling","status":"publish","type":"post","link":"https:\/\/numbersquare.de\/en\/glossary\/controlling\/","title":{"rendered":"Controlling"},"content":{"rendered":"<h2 class=\"wp-block-heading\">What is controlling?<\/h2>\n\n\n\n<p>Controlling refers to the process of planning, steering, and monitoring financial activities and business processes within a company. It is a strategic management function aimed at ensuring the financial health and performance of the enterprise. Through the collection, analysis, and interpretation of relevant data, controlling contributes to making informed decisions at all levels of the organization.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the purpose of controlling?<\/h2>\n\n\n\n<p>The primary goal of controlling is to efficiently and effectively achieve the company's objectives. By providing information and conducting analyses, it helps optimize resource allocation, minimize risks, and maximize profitability. Controlling allows for early detection of deviations from planned goals and, if necessary, adjustments to ensure long-term business success.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What tasks does controlling encompass?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Planning and Budgeting<\/li>\n\n\n\n<li>Controlling umfasst die Erstellung von Budgets und Finanzpl\u00e4nen, die als Leitfaden f\u00fcr die Ressourcenallokation dienen. Dies hilft, finanzielle Ziele zu setzen und die Umsetzung zu \u00fcberwachen.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Key Figures and Reporting<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"background-color: var(--base-3); color: var(--contrast); font-family: -apple-system, system-ui, BlinkMacSystemFont, &quot;Segoe UI&quot;, Helvetica, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;\">In controlling, financial and operational data are collected and analyzed to create performance indicators. These reports enable management to assess the current situation and make future decisions.<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Cost and Performance Accounting<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"background-color: var(--base-3); color: var(--contrast); font-family: -apple-system, system-ui, BlinkMacSystemFont, &quot;Segoe UI&quot;, Helvetica, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;\">Through the analysis of cost structures and processes, controlling identifies cost-saving potentials and opportunities to increase efficiency.<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Investment Evaluation<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"background-color: var(--base-3); color: var(--contrast); font-family: -apple-system, system-ui, BlinkMacSystemFont, &quot;Segoe UI&quot;, Helvetica, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;\">Das Controlling unterst\u00fctzt bei der Bewertung von Investitionsprojekten und hilft dabei, fundierte Entscheidungen \u00fcber Kapitalausgaben zu treffen.<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">risk management<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"background-color: var(--base-3); color: var(--contrast); font-family: -apple-system, system-ui, BlinkMacSystemFont, &quot;Segoe UI&quot;, Helvetica, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;\">Durch die Identifikation und Bewertung von Risiken tr\u00e4gt das Controlling zur Entwicklung von Strategien bei, um Risiken zu minimieren oder zu bew\u00e4ltigen.<\/span><\/li>\n\n\n\n<li><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What methods are used in controlling?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Target-Actual Comparison<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"background-color: var(--base-3); color: var(--contrast); font-family: -apple-system, system-ui, BlinkMacSystemFont, &quot;Segoe UI&quot;, Helvetica, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;\">Durch den Vergleich von geplanten (Soll) und tats\u00e4chlichen (Ist) Ergebnissen k\u00f6nnen Abweichungen erkannt und analysiert werden.<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Break-Even Analysis<\/h3>\n\n\n\n<p><span style=\"background-color: var(--base-3); color: var(--contrast); font-family: -apple-system, system-ui, BlinkMacSystemFont, &quot;Segoe UI&quot;, Helvetica, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;;\">It helps determine the profitability of products or projects by indicating the point where revenues and costs break even.&nbsp;<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cost Accounting Systems<\/h3>\n\n\n\n<p>These include methods such as full costing or contribution margin analysis to analyze cost structures and profit margins.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cash Flow Analysis<\/h3>\n\n\n\n<p>Cash flow analysis evaluates the flow of funds into the company,&nbsp;<\/p>\n\n\n\n<p>Aufschluss \u00fcber die Liquidit\u00e4t und Finanzierungsbed\u00fcrfnisse.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Balanced Scorecard<\/h3>\n\n\n\n<p>Balanced Scorecard combines financial and non-financial indicators to assess performance from various perspectives.<\/p>\n\n\n\n<p>Insgesamt ist Controlling ein essenzieller Bestandteil eines erfolgreichen Unternehmens. Es bietet die Werkzeuge und Analysen, die f\u00fcr eine informierte Entscheidungsfindung ben\u00f6tigt werden, um eine nachhaltige finanzielle Gesundheit und Wettbewerbsf\u00e4higkeit zu gew\u00e4hrleisten.<\/p>\n\n\n\n<p>F\u00fcr mehr Informationen dazu lest gerne unser Blogbeitrag \u00fcber <a href=\"https:\/\/numbersquare.de\/en\/blog\/controlling-fuer-agenturen-strategien-und-tipps-2\/\" title=\"\">Controlling<\/a>.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Controlling bezeichnet den Prozess der Planung, Steuerung und \u00dcberwachung von finanziellen Aktivit\u00e4ten und Gesch\u00e4ftsprozessen in einem Unternehmen. <\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[33],"tags":[39],"class_list":["post-9802","post","type-post","status-publish","format-standard","hentry","category-glossary","tag-glossary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - 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