PerformanceControlling
Performance Controlling is a function within management accounting and corporate controlling that focuses on planning, measuring, and improving business performance. It integrates strategic planning with operational execution by translating strategy into targets, metrics, and actions. Its primary aim is to enable timely decision-making and to optimize the use of resources across the organization.
Core activities include planning and budgeting, forecasting, variance analysis between planned and actual results, and performance
Methods and frameworks commonly used are the balanced scorecard, performance dashboards, and objective and key results
Organizationally, performance controlling is usually a function of corporate or financial controlling with business-partner responsibilities in
Challenges include ensuring data quality, aligning metrics with strategy, balancing short-term results with long-term value, and