The term „Controlling “is derived from the American infinitive „to control.” Often it is understood as, and associated with, “control.” “Control” denotes contents such as influence, supervision and (importantly) controlling and governability.

Consideration of the historic development of controlling allows the following findings:

The basis for the modern controlling tools continues to be in financial accounting and the cost accounting system. The viewpoint of these two fundamental systems changes from a backward –looking to a forward-looking, visionary view. A modern understanding of controlling supplements linear planning with cybernetic systems (control system).


With that it was clear that controlling does not present a brand new tool, but rather a mind-set that flows into the most varied, proven control systems and determines the type of connection. Controlling serves to expand by the rules of cybernetics the systems for securing the substance, the profits and the existence of the business that came to be in three phases. The goal of controlling is to bring together the three tax circles into a single, unified control system.


The Controller is the information manager in the business. He must be sure that each person is supplied with the necessary information. In that regard, the argument cannot be asserted that the people themselves must contact the controller if they need something. The controller has the obligation to bring the information. For the recipients of the reports, the data are information about the extent to which goals have been met. The need for information follows the hierarchical pyramid in the business.


A common saying in controlling is, „Planning is the replacement of chance with error. “ It is clear that reality almost never matches the plan exactly. On the other hand: „One who does not know where he wants to be, arrives somewhere.

We do not want that!