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Volume 38 (2026), Issue 3
Controlling- Journal:
- Controlling
- Publisher:
- 2026
Summary
Month by month, Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung publishes peer-reviewed, applied research contributions for business management, accounting and reporting. Key elements of succesful corporate controlling are presented in an analytic, well-structured manner. Language: German. For more information for authors and subscribers, see www.zeitschrift-controlling.de.
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Bibliographic data
- ISSN-Print
- 0935-0381
- ISSN-Online
- 0935-0381
- Publisher
- Vahlen, München
- Language
- German
- Product Type
- Volume
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Managers are increasingly confronted with the challenge of making well-founded (operative and strategic) decisions under significant time pressure due to a VUCA-shaped environment. Real-time management control can make a substantial contribution to...
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Real time is gaining increasing importance in controlling. Decision-making relies on timely available information, which is often constrained by data and analysis latencies. This article demonstrates how a reporting factory, through centralized...
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Matrix-structured manufacturing systems aim to integrate efficiency and flexibility by employing redundant modular work stations combined with a flexible product routing. This article presents the underlying concept of matrix-structured...
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Digital Twins are fundamentally reshaping Controlling. Using a fictional case study from soccer, this article shows how the reference object, database, context, information processing, and decisionmaking distance are changing. Controlling shifts...
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This article systematically classifies digital twins in time-related management control tasks of companies and corporate networks and highlights their practical value. Two examples of tactical control of an equipment manufacturer’s supply chain...
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Python’s integration into Microsoft Excel is the final puzzle piece for adopting machine learning in controlling. It allows controllers to conduct sophisticated analyses, such as predictive modeling and advanced data visualization, directly within...
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Challenges in establishing a business intelligence (BI) unit arise less from technological constraints than from insufficient user centricity in BI solutions. This article demonstrates how a BI unit can be systematically designed and implemented to...
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With many companies already collecting sustainability data in line with the CSRD, the next step is to integrate sustainability into corporate performance management. This article shows how financial and non-financial targets can be managed in an...
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The variable executive board remuneration of the DAX 40 companies is based on a variety of performance measures that are intended to set short- and long-term incentives. Although the performancerelated remuneration components are largely based on...
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How can human resource controlling contribute to cost reduction and increased efficiency in companies through the use of key performance indicators and appropriate instruments? To answer this question and gain practice-oriented insights,...
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The balance between resilience and efficiency is currently gaining particular practical relevance due to rising price and competitive pressure. In addition to key figures that can be used to transparently identify inefficiencies, this article will...
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