V. Laval, economist West University of Timisoara, Timisoara, Romania THE MEASURABILITY OF CONTROLLING PERFORMANCE

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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.

Keywords: controlling; management accounting, controlling performance indicators, controlling role model.

Date of submission 04.01.2017

DOI: https://doi.org/10.17721/1728-2667.2017/191-2/4

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