THE MEASURABILITY OF CONTROLLING PERFORMANCE

The urge to increase the performance of company processes is ongoing. Surveys indicate however, that many companies do not measure the controlling performance with a defined set of key performance indicators. This paper will analyze three categories of controlling key performance indicators based on...

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Bibliographic Details
Published inVisnyk Kyïvsʹkoho nat͡s︡ionalʹnoho universytetu imeni Tarasa Shevchenka. Ekonomika Vol. 2; no. 191; pp. 28 - 31
Main Author Laval, V.
Format Journal Article
LanguageEnglish
German
Published Publishing Center "Kyiv University" 01.04.2017
Subjects
controlling
controlling performance indicators
controlling role model
management accounting
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Summary:The urge to increase the performance of company processes is ongoing. Surveys indicate however, that many companies do not measure the controlling performance with a defined set of key performance indicators. This paper will analyze three categories of controlling key performance indicators based on their degree of measurability and their impact on the financial performance of a company. Potential measures to optimize the performance of the controlling department will be outlined and put in a logical order. The aligning of the controlling activity with the respective management expectation will be discussed as a key success factor of this improvement project.
ISSN:1728-2667
2079-908X
DOI:10.17721/1728-2667.2017/191-2/4