Different aspects of controlling
Within the major of controlling, the different aspects of controlling (e.g. the role of the controller, requirements for controllers) are generally examined taking into account various context factors (e.g. company size). Especially the Austrian economic structure is strongly influenced by small and medium-sized enterprises (SMEs). Due to the dynamics of the environment, the internationalisation of markets, the pressure to innovate and the increasing complexity, the management of SMEs is reaching its limits. Tailor-made controlling can contribute to problem solving in SMEs.