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IGC-DEFINITION (abbreviated)

Control / Kontrolle
Control (here managerial control) is a non-delegable task of management. It includes identifying the difference between budgeted and actual figures as well as deciding on the necessary corrective actions, checking whether these actions are effective and, if required, introducing sanctions. Controllers interpret and prepare the results obtained for management, but do not, in doing so, relieve the managers of their controlling task.

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)


IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

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