Controlling Process Model 3.0

The new process model divides controlling into twelve fundamental main processes: nine Core Processes and three Enabling Processes. In addition, the model includes Specific Controlling Processes, for example for individual corporate functions or context-specific fields in controlling.

New main processes include Financial Controlling and Governance. The former main processes Strategic Planning and Business Partnering have also been significantly enhanced and renamed Strategic Controlling and Decision Partnering. All other main processes have been updated to reflect key developments in recent years and future requirements for controlling. 

Further key innovations include an expanded reference framework for designing company-specific processes and a broader understanding of performance. The model provides an important foundation for a holistic understanding of controlling and makes a valuable contribution to effective management and control. It replaces the previous Process Model 2.0 from 2017.