Controlling and reporting serve for the control and monitoring of an enter-prise. The operational Controlling is success-oriented and includes:

• Planning (goals, strategies, measures)
• Controlling and Coordination
• Data acquisition, Bundling and Information
• Analysis and Control

Controlling and Accounting face each other and although many data from the accounting system are used in the controlling field, they differ substantially. Contrary to accounting, controlling determine an additional need of relevant information and makes it available. The requirement of modern controlling follow the 4 fundamental principles:

• principle of transparency
• principle of reliability
• principle of the plausibility
• principle of the consequence

But how do Controllers need these principles, if the data gained is extracted from different sources and only the controller himself understands his file and evaluations as staying content lead to different results and the numbers of the final report much rather confuse, than help to manage it.

Still the annual budget planning of the enterprises devours enormously much time and binds energies. "Budgeting is probably most inefficient management practice at all," stresses Jack Welch, the former boss of General Electric. Surely there is the solution of the complete abolishment of budgeting... They are not called however Aldi, Google, UBS or Toyota?... How do you take a further step toward optimization of: