The Controlling Concept

The Controlling Concept:

A guide to controlling, and how to adopt controlling effectively in business practice.
This book describes, by means of the “House of Controlling”, how you can effectively implement controlling in your business practice. For instance, it clarifies the following questions:

• What is the heart of the controlling concept?
• Which subject areas are covered by an effective controlling system?
• What does state-of-the-art controlling look like?
• By what measures can the success of controlling be determined?
• How can the effectiveness and efficiency of controlling be improved?
• How is controlling continuing to develop?

Chapters are supplemented by organisational checklists and business practice examples, drawn from Horváth & Partners’ many years of experience developing and implementing controlling concepts at home and abroad.


Horváth & Partners is one of Germany’s foremost international consulting firms with core competencies in business management and performance optimisation, and for years has held the top spot in all rankings for Controlling and Finance.


What distinguishes the book “The Controlling Concept”

• It provides crucial elements for successful business management
• It is practice-based
• The “House of Controlling”, which covers all branches of controlling and positions controlling as a whole within the Company
• Compact format
• Specific organisational recommendations
• Numerous practical examples from companies
• Organisational checklists for managers and controllers at the end of every chapter
• All of the contents are based on many years of practical experience of organising and developing effective controlling systems in companies