Controlling

Effective and efficient budgeting is an issue of lasting importance. This article introduces the middle-up budgeting approach, which simplifies and accelerates the budgeting process. The process starts with communicating top-down ambition levels....

Advances in machine learning enable new analytics of unstructured data that can help with organizational learning. There are already many application examples in the field of text data. But also from geolocation, satellite data, images and videos...

The present study results show that the budgeting macrofunctions are attached different importance that is stable in times of crisis. The expansion and diffusion of risk management (RM) in the firm appears to have a positive influence on the...

Investment control deals with ensuring rational decisions within the lifecycle of tangible assets. Decisions have to be planned, executed and examined in every stage of an asset’s lifecycle. These decisions should be rational in the sense of...

Investment decisions in the context of Industry 4.0 are affected by increasing complexity and uncertainty. Based on a qualitative study, this article first shows the status quo of investment controlling in the context of Industry 4.0 and focuses on...

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...