Within the Controlling the most diverse instruments (also from other ranges of the management economics) are used.

Operational Controlling

The operational Controlling serves the safety device of the liquidity of an enterprise. Therefore than the strategic Controlling is somewhat more at short notice put on. It regards the factors of proceeds, costs, time and quality.

Cost management

Objects of operational accounting of actual costs and planning

• Cost category calculation
• Cost centre accounting
• Project covering calculation with order for overhead costs
• Process cost calculation
• Control by sliding average prices

Procedure for the target/actual comparison and behavior control

• Pre-costing
• Recalculation
• Deviation analysis
• Expectation calculation
• Determination of price borders
• Report system

Specifically differentiated aspects are

• Life Cycle Costing
• Overhead costs value analysis
• Fixed cost management
• Zero cousin Budgeting
• BREAK Even analysis
• Goal cost calculation (target Costing)
• Target Costing with Success resource Deployment

• Production program planning

Yield and amount covered management

In the profit and loss account proceeds are registered after products, organizational units, and Kundensegmenten. From the cost calculation associated overhead costs are united by means of accounting of achievement, reallocations, overhead surcharges or process cost calculation on the cost-basic result objects.

• Cost objective accounting and/or * result statement
• Profit center calculation

Investment management

• Investment calculation
• Totally Cost OF Ownership
• Cost time model
• Complete financial plans (VoFi) and their extensions

Quality management

• Quality house (house OF quality)
• FMEA
• Quality Function Deployment
• statistic process feedback control
• Success resource Deployment

Time management

• Help Life concept
• Increase in value curve
• Time cost calculation

Strategic Controlling

The strategic Controlling is concerned particularly with long-term planning and list of the enterprise, why rather success and/or the Erfolgspotenzial is regarded.

The enterprise analysis

The enterprise analysis examines the strengths and the weaknesses of the own enterprise

• Statement analysis
• Creation of value chain
• BCG matrix (Boston I Portfolio)
• Gap analysis
• Shareholder VALUE
• Leaning Brick Pile
• Marakon Profitability matrix
• McKinsey Portfolio
• Competition matrix
• Technologieportfolio
• Product life cycle concept
• Experience curve concept
• Traffic Light Portfolio

The environment analysis

The environment analysis examines the market and the competitive position, determines chances and risks

• Strategic early clearing-up
• Industry structural analysis after Michael E. Porter
• Industrial cost curve
• Market analysis

Combination of enterprise and environment analysis

• Balanced Scorecard
• SWOT analysis
• Benchmarking
• Success resource Deployment

Literature

• Cutter, D. (2005): Management and strategic Controlling - superior instruments and methods, 4. Aufl., Munich/Darmstadt. ISBN 3-446-40428-7

Articles in category "List of the Controllinginstrumente"

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