What is investment controlling?
Investment controlling is the planning, management and monitoring of a company's investments. It comprises the analysis of investment requirements, the planning of funding allocations, the monitoring of investment expenditure and the evaluation of results.
Investment controlling is a key component of financial controlling. The aim of investment controlling is to ensure that the company's investments meet its strategic objectives and are used effectively and efficiently.
The tasks of investment controlling generally cover the following areas:
Analysis of investment requirements: This step involves analyzing which investments are necessary for the company to achieve its strategic goals. Various factors are taken into account, such as the competitive situation, technological developments and the company's financial situation.
Planning the allocation of funds: This step determines which funds are available to finance the planned investments. This takes into account which funds are already earmarked for other purposes and which funds need to be raised through loans or other financing instruments.
Control of capital expenditure: This step monitors whether the actual expenditure on investments corresponds to the planned expenditure. If deviations occur, we analyze whether they are justified and what consequences they have.
Evaluation of the results: This step checks whether the results achieved correspond to the expected results. Both financial and non-financial criteria are taken into account. If deviations occur, we analyze whether and why they occurred and what measures need to be taken to avoid them in the future.
