Controlling is an instrument for directing a company which addresses the potential future developments of the company.

The central components of a comprehensive controlling system are the preparation of operating budgets and financial plans.

Even the smallest company needs a modicum of target figures, such as e. g. turnover, costs, liquidity protection, number of clients. It is important also for small service providers to determine which of their services has the greatest earning power, and which jobs have turned out to be huge expense, no recompense.