BUSINESS CAPABILITY - Controlling

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Description	EN: Encompasses the strategic oversight and management of financial activities. It involves monitoring, analyzing, and optimizing financial performance to ensure alignment with enterprise objectives. Through rigorous tracking of budgets, expenses, and revenue streams, controlling enables informed decision-making and resource allocation, fostering financial stability and growth. This capability plays a vital role in maintaining fiscal discipline, minimizing risks, and maximizing profitability. FR: Englobe la supervision stratégique et la gestion des activités financières. Elle implique la surveillance, l'analyse et l'optimisation de la performance financière pour assurer l'alignement avec les objectifs organisationnels. Grâce au suivi rigoureux des budgets, des dépenses et des flux de revenus, le contrôle permet une prise de décision éclairée et une allocation efficace des ressources, favorisant la stabilité financière et la croissance. Cette capacité joue un rôle vital dans le maintien de la discipline financière, la réduction des risques et la maximisation de la rentabilité.
Name (FR)	Contrôle de gestion
Classifying categories	Corporate Finance
Parent Maps	Corporate Finance Services (from:   Enterprise Operations)
Packaging Library	Enterprise Operations

TREE VIEW

•    Controlling

  Encompasses the strategic oversight and management of financial activities. It involves monitoring, analyzing, and optimizing financial performance to ensure alignment with enterprise objectives. Through rigorous tracking of budgets, expenses, and revenue streams, controlling enables informed decision-making and resource allocation, fostering financial stability and growth. This capability plays a vital role in maintaining fiscal discipline, minimizing risks, and maximizing profitability.

  •    Analytic Accounting

    Involves the detailed analysis and tracking of financial transactions and data within an enterprise to provide insights into its financial performance, costs, and profitability. It plays a crucial role in supporting decision-making processes within the controlling function by providing managers with accurate and relevant financial information. Therefore, it aligns closely with the objectives of controlling, which include monitoring and optimizing financial performance, managing costs, and supporting strategic decision-making.

  •    Capital Expenditure Control

    Supervises the meticulous monitoring and management of investments in long-term assets, entailing the evaluation of capital projects, meticulous approval of expenditures, and rigorous tracking of financial performance to ensure they meet anticipated returns. This capability is integral in controlling capital expenditure, aiming to optimize resource allocation, streamline financial processes, and fortify financial governance practices within the enterprise.

  •    Cost Analysis and Analytics

    Leverages financial data to optimize resource allocation and inform decision-making. Through quantitative methods, it identifies cost trends and drivers, enhancing financial control and efficiency. Its insights aid in strategic planning and budgeting, ultimately maximizing profitability within enterprises.

  •    Internal Auditing

    Ensures the effectiveness of internal controls, risk management, and policy compliance through independent evaluations of financial and operational processes, enhancing enterprise governance. Internal Auditing operates within the realm of managing financial and operational processes, providing critical insights into risk mitigation and policy adherence.

  •    Tax Compliance

    Ensures adherence to tax laws and regulations, accurately calculating tax liabilities, and submitting timely tax returns within the realm of managing financial activities. This capability plays a crucial role in preventing legal issues and optimizing tax obligations, thereby contributing to effective financial control and risk management.

MAP VIEW