Start Your Expedition

Performance Management and Controlling: Drivers of Innovation in Business Management

Performance Management and Controlling are more than just the collection and analysis of financial metrics. They are pivotal pillars of strategic business management, aiming to align the operational and strategic activities of employees with the overarching goals and the overall strategy of the company. In the face of global economic crises and constant market shifts, a dynamic and adaptive performance management system is crucial for business success.



What Does Performance Management and Controlling Include?

Our services in Performance Management and Controlling cover a broad spectrum of strategic leadership and management tools:

  • Control Concept and Planning: Integration of business objectives into effective planning and reporting systems.
  • Profitability and Liquidity Management: Sustainable improvement of performance and ensuring liquidity.
  • Business Intelligence: Systematic collection, analysis, and evaluation of business data to enable data-driven decision-making.
  • ESG Governance: Implementation of appropriate strategies for environmentally conscious, socially responsible, and transparent corporate governance.
  • Technological Integration: Use of advanced CPM platforms for unified calculations and analyses across various business units.


The Future of Business Management: Strategic Integration and Dynamic Controlling

Business management and its responsible controlling have continuously evolved over the past decades. Controlling is seen as management consulting, and the business-partnering concept remains state-of-the-art.
The consistent integration of business management and, consequently, controlling into strategic planning and the implementation of strategies and vice versa are other crucial characteristics for effective business management. This is achieved by integrating strategic goals into performance metrics systems and especially through the integration of strategic measures control into controlling.

Economic and global crises repeatedly demonstrate that performance management must be dynamic and provide reliable answers to new questions quickly. For this, traditional planning methods are no longer suitable. Powerful simulation tools can integrate planning and simulation using driver-based concepts. We believe that risk management must also be integrated into planning, moving beyond mere compliance with legal requirements for directors and supervisory boards.

Central Questions

How Have New Requirements Changed Controlling?

The required concepts are often not new but must now be consistently implemented. Technologies for Corporate Performance Management are becoming more powerful, facilitating self-service reporting, automation of reporting, complex integrated simulation models, and new analytical methods.
With the easy availability of all corporate data, controlling now also faces the question of which data contain relevant information for business management and whether this falls under the responsibility of the CFO area.
Modern Performance Management Systems and SAP S/4 also enable the integration of all calculations, where the internal and external views of the figures must be generated by accounting. The result accounting in the conglomerate can thus be designed to allow analyses across legal entities.

Why is Performance Management Crucial for the Effectiveness of an ESG Strategy?

The implementation of regulatory requirements from ESG reporting initially occupies newly created sustainability departments and accounting, which produces integrated reports and is often supported in the group-wide reporting processes with proven methods from Group Accounting. At first glance, controlling does not seem involved.

However, on closer inspection, the integration of ESG goals and measures into Performance Management is crucial to anchor and advance the implementation of an ESG strategy in management. Risk management can no longer operate independently from the identification and management of ESG risks.

More Topics

Integrated planning

An essential part of any efficient company management

Reporting 4.0

Efficient reporting - fast and reliable

Management Model

Successful achievement of goals with the business model

HR Controlling

Personnel controlling - a part of corporate controlling

Cost and profitability

Targeted influencing of costs in a company


Why 4C?

With our comprehensive approach to consulting, we not only assist you in designing effective Performance Management systems but also in the ongoing optimization of your processes and systems. Our experts bring extensive experience from various industries and excel in developing customized solutions tailored specifically to your needs and challenges.

Contact us: Schedule a consultation with our experts and discover how we can collaboratively optimize your Performance Management and Controlling processes.

Reach out now

4C Whitepaper: Creating the foundation for effective performance management

With the 4C approach to holistic corporate management. Discover it now!

4C Whitepaper: Profitability Management

Maximize profit with 4C GROUP AG. Optimize costs, overcome competitive pressure and promote growth. Start cost optimization now!

Our Success Stories

What our Customers Say

"The challenge of mapping an integrated business model of a global industrial group was big. Markus Noçon and his team masterfully implemented it and created a system that convinces through layout and usability. Despite the different business plans of the individual companies, from construction to production and service, it is thanks to the competence of the team that this has been implemented in Planning Analytics in a user-friendly way. By implementing Cognos Controller at the same time, an integrated system was created that maps the business processes from budgeting and planning to consolidation and reporting. The training of users at our locations in the USA and the Caribbean allows us to develop analyses and reports independently (cultural and language barriers were never an obstacle). Schedule and budget were always adhered to. 4C has repeatedly provided us with valuable ideas and impulses, and through professional methodology has created a system adapted to our specific needs."

Ulrich Wrabetz, Finance Director at Proman AG

Our Services

Management &

Consulting Expertise 
Performance Management and Controlling:

Learn More


Consulting Expertise
Finance Transformation:

Learn More


Consulting Expertise
Accounting Excellence:

Learn More

Your Temporary Co-drivers

Stephan Grunwald

Senior Partner

To profile
Markus Noçon

Senior Partner

To profile
Peter Keefer


To profile

Relevant Articles


Contact Us

We would like to emphasize that this website provides only a limited overview of our services. Our full range of expertise and capabilities cannot be completely represented on this platform. For personalized advice and to address your specific concerns in the most effective manner, we warmly invite you to contact us directly so that we can offer you tailored solutions.

Thank you for your trust. We look forward to hearing from you.

Claudia Bauer

+49 89 599 882 0

Follow us:
To profile
Maike Ring

+49 89 599 882 0

Follow us:
To profile