摘要：The controlling function should provide decision relevant information to the top management. However, in some companies the controlling function does only deliver little or no decision support to the management and in consequence loses influence. This paper aims to solve this unfavorable situation. The paper will outline how the controlling function is unconsciously influenced by internal and external factors. Special focus is put on the influence of the company size on the controlling function which is analyzed based on a recent survey. To find an optimal project set up various suggestions made in the literature are analyzed and developed further. The suggested project set up is a scalable project plan which involves top management as recipient of controlling services at an early stage. As restructuring initiatives have to overcome the resiliency against changes the suggested project plan will focus to achieve quick wins on the one hand side and to prepare the organization for more strategic changes on the long run. The introduced project plan will provide companies a blueprint how to maximize project success while minimizing complexity and possible resistance towards the adaption process. This paper is expected to have a high relevance for companies who want to improve the value contribution of their controlling department.
关键词：Controlling ; optimization project ; role model ; business partner ; change management ; M41
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