Controlling

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...

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...

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...

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...

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...

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...

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,...

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...

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...

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...

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...

Based on a structured literature review, the article analyzes how Corporate Social Responsibility (CSR) affects the financial performance of European companies. The results show predominantly positive effects, influenced by factors such as industry,...

This article emphasizes the significance of idle costs resulting from underutilized capacity. Accurate calculation of idle costs and their strategic management are key in volatile markets. The article examines the challenges in determining idle...

Digital transformation is profoundly impacting the realm of professional football, propelling its commercialization in a substantial and enduring manner. In the contemporary football landscape, clubs and leagues are progressively adopting digital...

This article provides a framework for controllers to navigate the particularities of football. It describes the unique characteristics that enable controllers to contribute to strategy. It outlines strategic alternatives along two main dimensions:...

How to become CFO (fast)? An analysis of the resumes of CFOs from Austria’s 500 largest companies reveals that most CFOs hold a master’s degree in economics or business and typically began their professional careers in the financial sector....

Multi criteria decision making is applicable for evaluating different software solutions. In addition to the net present value metric, qualitative aspects such as usability or IT requirements should also play a more significant role through the MCDM...