List of controlling instruments
A wide variety of instruments (also from other areas of business administration) are used within controlling .
Operative controlling
Operational controlling serves to secure the liquidity of a company. It is therefore a bit more short-term than strategic controlling. It looks at the factors of revenue, costs, time and quality.
Cost management
Objects for operational actual cost allocation and planning
- Cost type accounting
- Cost center accounting
- Cost unit accounting
- Process cost accounting
- Control through transfer pricing
Procedure for target / actual comparison and behavior control
- Preliminary calculation
- Post calculation
- Deviation analysis
- Expectation calculation
- Determination of price limits
- Reporting
- Planned cost accounting
Specifically differentiated points of view are
- Life cycle costing
- Overhead Value Analysis
- Fixed cost management
- Zero base budgeting
- Break-even analysis
- Target costing , target costing with Success Resource Deployment
- Value analysis
- Functional cost analysis
Income and contribution margin management
In the income statement, the revenues are registered according to products, organizational units and customer segments. The associated are selected from the controlling overheads by cost allocation , allocations , Overhead phrases or based costing on the free supporting result objects together.
Investment management
- Investment calculation
- Total cost of ownership
- Complete financial plans (VoFi) and their extensions
- Time-cost model
Quality management
- Quality House ( house of quality )
- FMEA
- Quality Function Deployment
- statistical process control
- Success Resource Deployment
Time management
Strategic controlling
The strategic controlling is primarily concerned with the long-term planning and preparation of the company, so rather the success or the potential for success are considered.
The company analysis
The company analysis examines the strengths and weaknesses of your own company
- Balance sheet analysis
- Value chain
- BCG matrix (Boston I portfolio)
- Product-Market-Matrix (Ansoff-Matrix)
- Gap analysis
- Shareholder value
- Stakeholder Value Approach
- Leaning brick pile
- Marakon Profitability Matrix
- McKinsey portfolio
- Competition matrix
- Technology portfolio analysis
- Product life cycle concept
- Experience curve concept
- Traffic light portfolio
The environment analysis
The environment analysis examines the market and the competitive situation, determines opportunities and risks
- Strategic early education
- Industry structure analysis (5-force model) , according to Michael E. Porter
- Industrial cost curve
- Market analysis
- Company environmental information system (BUIS)
- Environmental analysis
Association of company and environment analysis
- Balanced Scorecard
- BUIS Company environmental information system
- SWOT analysis
- Benchmarking
- Success Resource Deployment
- Intellectual capital statement
- Tension balance as part of the strategy focused on bottlenecks
- Social balance
- Environmental balance
literature
- G. Bauer: Introduction to systemic controlling. 1st edition. Heidelberg 2015, ISBN 978-3-8497-0076-8 .
- S. Krämer: Total Cost of Ownership - Concept, Application and Significance in Procurement Management of German Industrial Companies. Saarbrücken 2007, ISBN 978-3-8364-1933-8 .
- D. Schneider: Corporate Management and Strategic Controlling - Superior Instruments and Methods. 4th edition. Munich / Darmstadt 2005, ISBN 3-446-40428-7 .