What is controlling?
1. Controller and controlling
Controlling generally means comparing the results with standards or benchmarks or regulating something. We understand that controllers develop in accompany the
- management process of defining goals,
- the planning and controlling of business processes
- and thus share responsibility for achieving entrepreneurial goals.
The controller ensures that everyone within the framework of the elaborated goals and plans can control themselves. But the controlling is not operated by the controllers alone. It is done by managers and controllers in the team.
2. On the right way
Corporate planning define three watchwords:
3. Controller's job
Controller’s work is methodology and behavior. The methods are accounting and planning and the behavior involves management by objectives. This means that controller’s work requires knowledge of people’s behavior such as the questioning behavior.