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The term «controlling» (the term «management accounting» is more often used in English-speaking countries) is widely used in Germany, from where it came to Russia. When considering controlling as a tool, it may be defined as a sub-function of corporate governance, and as an integrated system of information, analytical, and methodical support to executives in the course of planning, coordination, control, and management decision making in all functional areas of the enterprise.

Controlling as a management tool for achieving goals is divided into strategic and operational.

Strategic controlling coordinates functions of strategic planning, control, and the system of strategic information support. 

Operational controlling coordinates processes of operational planning, control, accounting and reporting in the enterprise with the support of a modern information system. Operational controlling is primarily associated with the financial parameters, such as sales, costs and profits, while strategic controlling is focused on such factors as strong and weak points, possibilities, and risks.

What are the main accounting and management issues that controlling may solve in the enterprise?
Lack of control over the level of receivables.
Insufficient level of current assets – deficit of working capital.
Poor quality of cost management: lack of clear interpretation of the structure of costs and their economic need.
Low degree of staff motivation and responsibility for the reduction of costs and the increase of corporate business efficiency.
Low level of financial discipline in line business units.
Wrong prioritization of profitability in branches and by types of business.
Payment of unreasonably high tax rates to local and federal budgets – lack of control over changes in legislation, legal ignorance.
Low efficiency and fragmented procedures for planning income, expenses, and financial flows.
Absence of process maturity in the primary document management system.
When do you need to contact an external controlling consultant?
The company does not have a full-fledged position of a controller, however, regular financial and management reports are required.
There is no ERP system required for controlling. Its implementation requires unbearable for small or medium businesses investments of cash funds and labor hours. An external controller is already provided with the necessary tools, and will deliver the result.
If the controlling function is assigned to the accounting and tax accounting specialist and an external controller is required as a tutor. The external controller will be able to train the employee, to control the process and to interfere when necessary, as well as to come an efficient information partner for the company managers.
When a project manager is needed during implementation of the controlling system in the enterprise, moving to a different ERP system, introduction of additional reports and data sources, as well as in other exceptional situations when the existing experience and knowledge in the enterprise are not enough.
For temporary substitution of a full-time controller in the enterprise. The external controller will be able to perform all necessary functions in a quality manner until a new full-time employee is hired and trained.

Sterngoff Audit employees will become your reliable partner in building an effective controlling system in your enterprise, since they have long-term experience and profound expert knowledge in this area; they speak foreign languages, and have an individual approach towards each client; they also keep on upgrading their skills in accordance with rapid development of the controlling theory and practice.

Contact – Olga Grigoreva,

Partner (+7 499 346 86 32;