Management controlling

Management controlling is a controlling instrument that represents a management-related cost and performance analysis, more precisely an income statement. Management controlling examines which costs leadership causes and which services are offset against these costs.

The basic idea of ​​management controlling lies in the comparison of positive and negative success components of individual managers or management groups. This still very young process is linked to the basic idea of ​​internal accounting , which can precisely document economic processes. It is a cost accounting based on process cost accounting , with which it can be proven exactly, partly also with key figures , which leadership behavior is most efficient and which leadership styles are to be rejected based on economic criteria. It can therefore be argued for a certain leadership behavior on the basis of business results.

Management controlling is another important instrument in the context of employee management , not least to give top management an insight into the skills of its managers. This concept can therefore be viewed as a variant of the management income statement.

Another benefit of this instrument is the motivation of managers . There is a qualitative assessment of the most intrinsic tasks of the manager , namely the management tasks .

literature

• Jürgen Weibler: Personnel Management, 3rd edition . Vahlen, Munich 2016, ISBN 978-3-8006-5171-9 , pp. 428-463 .