Controlling

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...

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...

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...

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...

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...

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...