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the central design features and the special characteristics to be noted. The fourth section makes use of a practical example to illustrate and supplement the knowledge blocks developed. Each chapter is concluded by way of a summary of the most important findings in the form of structural checklists for managers and controllers. These checklists are based on diverse consultancy experience with regard to the structure and improvement of controlling systems in practical situations.

      Chapters 8 and 9 describe the legal, information-related and organisational framework of a controlling system.

      Chapter 10 offers a concluding outlook on current and future developments for controlling and controllers.

      Overall, the new edition of these proven guidelines aims to provide an illustration of the “state-of-the-art” controlling technique.

      Contents

       Preface

       Objectives and Structure of the Book

       Controlling as the Foundation of Performance Management

       Introductory Remarks

       Further Reading

       1.Nature and Structure of Controlling

       1.1Chapter objectives

       1.2Introduction

       1.3Tasks of Controlling

       1.4Role and job description of the controller

       1.5The “House of Controlling” – Building blocks of an effective controlling system

       1.6The “House of Controlling” and its context factors .

       1.7What comes next

       1.8Design checklist for managers and controllers

       Further reading

       2.Management Accounting

       2.1Chapter objectives

       2.2Introduction

       2.3The design for effective Management Accounting

       2.3.1Cost and profit accounting

       2.3.1.1Full costing systems

       2.3.1.2Direct costing systems

       2.3.1.3Activity-based costing

       2.3.1.4Income statement

       2.3.1.5Target costing

       2.3.2Investment appraisal

       2.3.3Investment appraisal methods

       2.3.4Investment appraisal system

       2.4The configuration of effective financial accounting

       2.5Practical example

       2.5.1The Fischer corporate group

       2.5.2Project: Reconfiguring cost and profit accounting and financial reporting

       2.5.3Lessons learned

       2.6Configurations checklist for managers and controllers

       Further reading

       3.Strategic Planning

       3.1Chapter objectives

       3.2Introduction

       3.3Creating an effective strategic plan

       3.3.1Strategy process

       3.3.2Selected strategic analysis instruments

       3.3.3Selected strategy development instruments

       3.3.4Strategy evaluation/selection with the instruments of value-based management

       3.3.4.1Discounted cash flow method (DCF)

       3.3.4.2Economic Value Added method (EVA^®)

       3.3.5Strategy description and communication with strategy maps and the Balanced Scorecard

       3.3.6Strategy anchoring and strategy controlling

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