Controlling (EN)
ConceptThe steering and monitoring of corporate goals and processes
Architecture
flowchart TD A[Zielformulierung] --> B[Planung] B --> C[Dokumentation] C --> D[Überwachung] D --> E[Vergleich Soll/Ist] E --> F[Maßnahmenableitung] F --> B F --> G[Berichtswesen] G --> A
In Context
- Typically used together with cost accounting, budgeting, and key figure analysis
- Related to: Corporate management, management, planning and control
- Example use: Monthly sales and result monitoring with variance analysis