Operative controlling


Operative controlling is to be understood as a part of the total controlling system. By creating planning and control concepts, it serves the purpose of monitoring the attainment of short-term goals. Operative controlling is a valuable tool in ensuring the company's revenue strength and liquidity. In addition to the classic instruments, such as current-plan comparison, it also includes capital flow statement and the contribution margin statement, as well as the break-even analysis.


Back to glossary