CONSULTING IS A MATTER OF TRUST
Controlling
Take advantage of controlling as an exercised control function as well as a management and information system. Controlling manages the planning, coordination and control of the company to provide the company with the necessary tools and information. A distinction is made between operational and strategic controlling.
Operational controlling involves the management of profitability and profitability as well as liquidity of the company through budget management and corresponding detailed planning. In order to exploit all the potentials of a company for economic success, operative controlling refers to the current financial year.
Strategic Controlling uses market analysis to build new potential for the company and occasionally warns against misjudgments of the market.
Controlling and the instruments listed below can, as described on this website as well as in the literature, only make sense if it is implemented and implemented in practice in the company. Especially here are the strengths of our advice!
An important area of planning is corporate planning. It belongs to the operational factors of production and to the so-called dispositive factors. Important features of the planning are the following:
| Planning Item | Planning Subject | Planungsdaten | Planning Data |
| For example, future jobs in a company | the decision maker responsible for the workplace planning | for example, the future required personnel capacity | bestimmt die zeitliche Reichweite der Planung und ist ein wesentliches Gestaltungsmerkmal jeder Planung |
Depending on the operational function, there are procurement planning, production planning, financing planning, personnel planning and sales planning. Depending on the operational function, there are procurement planning, production planning, financing planning, personnel planning or sales planning.
The controller organizes cross-departmental reporting and expands it into a comprehensive management information system. This refers to the regular transmission of business management information in a structured and condensed form to executives. These reports form the basis for monitoring profitability and assessing business performance based on targets such as profit, profitability and contribution margin.
In accounting (financial and operating accounting), the figures are first provided in an evaluable form for all past economic transactions (actual values). Controlling accesses this data base, consolidates it further, compares the values achieved to those specified in the planning and prepares them for user-oriented management reports. In addition, the Controlling provides key figure systems that serve to substantiate operational decisions. For example, the profitability of investment projects can be assessed using the capital value (total of discounted revenue surpluses). For the controller, the information provided by the cost accounting, at least in the operative business, represents the essential working basis.
In addition to the periodic update of the reporting system, the basic design and further development of the computer-aided controlling systems is also part of this area of responsibility. In addition, the controller is available as a consultant to executives, helping them to make business decisions and estimate their impact on earnings. On the other hand, he supports the management in the identification of procedures and issues that affect the profitability and explores their causes.
The so-called management cockpit (also called management cockpit or key performance indicator cockpit) is a special visualization of the basic economic key figures of a company, which provides the basis for controlling to the corporate management as promptly as possible. The controller - as the bearer of transparency responsibility - has the task, in addition to the pure presentation of these key figures, to select a form of presentation that shows as directly and clearly as possible the extent to which the company goals are currently being achieved. The development of defined key indicators can help to respond quickly to changing trends inside and outside the company. A defined system of measures helps the organization achieve its long-term goals.
The cost and performance calculation (KLR), also referred to as cost and revenue account (KER), cost accounting (KoRe) or statement of operating performance, is a task area of business administration.
For example, cost accounting is part of the internal accounting system and is generally not subject to such legally binding regulations as financial accounting. The KLR primarily serves the internal provision of information for the short-term (operative) planning of costs and revenues as well as their control on the basis of planned, target and actual data.
It provides important basic data for the calculation by determining overheads and hourly rates.
Through the establishment of profit centers and superordinate areas within a company, as well as allocations and internal allocations, further diverse insights can be made transparent for the management as well as parts of the company.
Calculation (from the late Latin calculatio for the "calculation") is generally understood to mean a calculation, especially in the commercial field. The calculation is used in accounting
- determining the unit costs of a good, service or semi-finished product (see cost unit accounting)
- determining the production costs of a product per period (see cost object accounting)
- the determination of the gross and net sales price depending on sales channel and customer discount group.
A distinction can be made between the preliminary costing in the planning phase and the costing after completion of all production, trading, and sales transactions. The deviations from pre- and post-costing should be interpreted and fed back into cost controlling and pricing. In addition, especially for long lead time orders, the interim costing checks whether the costs are kept within the context of the pre-calculation; in other words it fulfills a "monitoring function".
Exact calculations require a detailed cost accounting. The basis of all other surcharges are initially the manufacturing costs. These are the costs incurred by the company itself for the product or service offered without a profit supplement.