to the sustainable success of the organisation - as partners of management.
and support the management process of defining goals, planning and management control, so that every decision maker can act in accordance with agreed objectives.
there is an unwavering focus on the future, thereby making it possible to take advantage of opportunities and manage risks.
an organisation‘s goals and plans into a cohesive whole.
and maintain the management control systems. They ensure the quality of the data and provide decision-relevant information.
the conscience of the business and thus committed to the good of the organisation as a whole.