| Assistance in good and in bad times - some | | | | The regular analysis of strengths andweaknesses of |
| enterprises are in acrisis without knowing it. Often it | | | | the business belongs to the tasks of the strategic |
| is only noted that somethingmust happen, when | | | | Controlling, too. |
| customers move away, loans are cancelled,suppliers | | | | However, the operational Controlling concentrates on |
| threaten the business with stop of delivery and | | | | the day-today business and on the most important |
| whenmore and more pressure is put on the business. | | | | information about thebusiness development. It has to |
| (You find adetailed article about signs of a crisis at | | | | be paid attention to the fact,that only that much |
| It doesn't have to come that far. To recognize the | | | | information are collected and are evaluatedas really |
| development ofbusiness crises early, it requires a | | | | necessary to management a business. This is usually |
| suitable Controlling. | | | | aweak spot of controlling systems in small and |
| Controlling has to make business finances, processes, | | | | medium sizedbusinesses. Often too less or too many |
| costs anddependences clear and contributes thereby | | | | data are collected and areevaluated without paying |
| to a higher economicviability. A sensibly action, that | | | | attention to the importance for thebusiness |
| smaller and medium sizedbusinesses rarely taken. | | | | management. |
| Result: They often react a lot too lateto market | | | | It is possible to manage a business on the basis of up |
| influences and crises. | | | | to 30ratio values, which are calculated weekly. |
| As a basis for the Controlling principally serves the | | | | Continuing analysescan be done when it is necessary. |
| accountingof a business. Nevertheless, this has to the | | | | This saves a lot of time,especially in small and |
| result that the | | | | medium sized businesses in which rarely a |
| Controlling concentrates its work on data from the | | | | Controlling department exists. |
| past. That'swhy it is necessary to extend the | | | | To prepare strategic evaluations, needs no big effort |
| operational Controlling withstrategic analyses. | | | | orextensive methodical knowledge to reach high |
| However, also the operational Controlling is able to | | | | expressiveness. Atregular intervals prepared strategic |
| use datafrom different areas of a company, which | | | | analyses give clues for thedevelopment of the |
| allow to recognize weakspots in business | | | | enterprise and assists to recognize strengthsand |
| development early. It has to be paid attentionto the | | | | weaknesses. It is important that the analysis is just |
| fact, that data from other company areas have their | | | | thefirst step, from the analysis measures have to be |
| dateof origin before the accounting data. An example | | | | developed whoseimplementation has to be observed. |
| for this is | | | | Controlling is important for all enterprises, in good as |
| Orders in Process. This is not grasped in the | | | | indifficult times. Good Controlling can preserve an |
| accounting. Theaccounting receives information about | | | | enterprise fromsuffering damage and in difficult times |
| an order only when it hasbeen already issued an | | | | it helps to find andmaintain the right way. A |
| invoice. Therefore Orders in Process issuitable as an | | | | Controlling system that consists ofstrategic and |
| early indicator for the Controlling. | | | | operational analyses is a useful guidance system. |
| Also other data can offer explanation about the | | | | Furthermore the information from these analyses can |
| businessdevelopment. Thus the number of customer | | | | be used forthe preparation and realization of |
| contacts, new customersor complaints (within a | | | | consultant assignments. Thuswith insecurity about the |
| certain period) is an alternative to findout how the | | | | actual position of the own enterpriseor about the |
| products and services of the business are accepted | | | | further approaches, an expert can be |
| inthe market. | | | | consultedwithout the need to carry out basic |
| Strategic and operational Controlling differ in their | | | | analyses once again. Thisleads to higher efficiency |
| attempts,nevertheless, they are a supplement too | | | | and saves the liquidity of theenterprise. |
| each other. Requirementfor a good operational | | | | From the above the assumption arises, that a |
| Controlling is a strategic Controllingwhich focus on | | | | combination ofstrategic and operational Controlling |
| circumstances like working processes, | | | | and occasional short-termconsultant assignments will |
| productinnovations due to changed customer needs, | | | | be the optimum to protect theexistence of a |
| personnel developmentas well as to acquisition of | | | | business. |
| customers and the search for newsources of supply. | | | | |