List of controlling instruments

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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

Procedure for target / actual comparison and behavior control

Specifically differentiated points of view are

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

Quality management

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

The environment analysis

The environment analysis examines the market and the competitive situation, determines opportunities and risks

Association of company and environment analysis


  • 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 .