Fundamentals of controlling -- The information function of controlling -- The management function of controlling -- The control function of controlling -- Digitalization and controlling -- Trends in controlling.

This textbook provides an introduction to the fundamentals of operational and strategic controlling. It conveys the central tasks and functions that controlling has in the company and shows the challenges that this cross-sectional position entails. In addition, it addresses trends and developments in controlling that will have a significant impact on the work of controllers in the coming years. In addition to the German situation, the Swiss perspective is also taken into account. Short learning units, clearly arranged didactic modules and the accompanying learning control ensure a sustainable transfer of knowledge. The book is thus aimed at all those who deal with questions of controlling in the context of their training and further education (also as a minor subject) as well as in their professional practice. Prof. Dr. Stefan Behringer is head of the Controlling competence area at the IFZ Institute for Financial Services Zug at the Lucerne University of Applied Sciences and Arts. The translation was done with the help of artificial intelligence. A subsequent human revision was done primarily in terms of content.