Controlling

Job advertisements convey an impression of both the vacant position and the corresponding company. In addition to the tasks, they provide an overview of the required expertise. The competence profiles examined indicate that controllers still need to...

Supply chain controlling (SCC) is put to the test in particularly challenging times of global crises. Our study reveals that companies have a lot of catching up to do and need to improve the creation of transparency especially in the areas of cost...

Sustainable action has become the focus of public attention, which is why companies are increasing the integration of sustainability aspects into their strategy. This increase in importance should also be reflected in their investment controlling....

Post Completion Reviews are systematic analyses, comparing the profitability of projects before and after an investment. Deviations and underlying root causes are thoroughly analysed, with the aim of improving future investment decisions. An example...

Value-based management of investment projects requires ex ante performance measurement for planning and ex post performance measurement for control and incentive purposes. In this article, we present adequate performance measures for these...