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Controlling

glossary

Controlling

Controlling is an instrument that is responsible for the planning, management and control of the operational performance process. Here, important information, which is especially important for the management to make decisions, is summarized and analyzed. For this purpose, a distinction is made between two types - operational and strategic controlling.

Operative controlling is responsible for the profitability of a company and monitors its finances, while strategic controlling analyzes the market in order to be able to react faster to supply and demand.