Organizational controlling

The organizational controlling serves to improve or optimize the organization and can be interpreted as:

• Controlling the institution organization as controlling of organizations for the purposes of the audit or examination .
• Controlling of the organizing activities by the organization department as controlling in organizations.

The activity-related organizational controlling coordinates the process of organizational planning, organizational control and organizational control with the organization-related information supply in the company . It is closely linked to the specialist departments affected by organizational measures and the existence of an organizational department .

Organizational controlling, as an element of overall controlling, is parallel to and superimposed on the activities of the organizational department and is oriented towards efficiency. It is used to influence the activities of the organizational staff (e.g. organizational leaders, organizers, organizational experts) in a target-oriented manner and can take place as:

• Project controlling , which relates to the project structure organization and the project process organization ( project organization ).
• Structure controlling , which deals with the activities of the organization department with regard to structure planning, structure control , structure control and information on the structure organization .
• Process controlling, which deals with the planning, control and management of business processes or with information on process organization .

Activity-based Organization Controlling is of locations perceived that for the competence have, for example:

• The company management , which carries out the organizational controlling itself.
• An overall controller who also has other controlling tasks.
• An organizational committee consisting of internal organizational controllers or external experts.

In order to be able to develop coherent organizational concepts, both the organizational department and the organizational controlling need suitable task holders who have the skills and abilities required to solve the task.

literature

• Guido Fischermanns: Organizational controlling. Kovač , Hamburg 1996, ISBN 978-3-86064-509-3 .
• Sylvia Klingshirn: goals, tasks and instruments of organizational controlling. German Univ.-Verl, Wiesbaden 1997, ISBN 978-3-8244-6462-3 .
• Florian Lindner: Reflection on organizational decisions as the core of organizational controlling. Kovač, Hamburg 2019, ISBN 978-3-339-11244-6 .
• Horst-Joachim Rahn : Organizational controlling tasks. In: The business economist. Vol. 44, H 4, 2003, pp. 23-25.
• Hermann J. Schmelzer, Wolfgang Stuhlmann: Business process management in practice. 8th edition. Hanser , Munich 2013, ISBN 978-3-446-43460-8 .
• Axel von Werder , Harald Stöber, Jens Grundei (eds.): Organizational Controlling. Gabler, Wiesbaden 2006, ISBN 978-3-8349-0253-5 .
• Harald Wiedmann : Organizational controlling and auditing. In: Georg Schreyögg , Axel von Werder (ed.): Concise dictionary of corporate management and organization. 4th edition. Schäffer-Poeschel, Stuttgart 2004, Sp. 978-988, ISBN 978-3-7910-8050-5 .