This PPT slide, part of the 43-slide World Class Planning & Performance Management PowerPoint presentation, outlines the dual role of the controlling function within an organization, emphasizing its significance in 3 key areas: setting targets, measuring performance, and managing deviations. Each area is structured to highlight the specific role and primary goal associated with it.

In the "Setting targets" section, the controlling function acts as an extension of management, facilitating the target-setting process. It serves as a trusted advisor, ensuring that discussions around targets are informed and aligned with external market conditions. The primary goal here is to be the right arm of management, reinforcing the importance of collaboration in strategic planning.

The "Measuring performance" segment identifies the controlling function as an independent provider of high-quality data. This role is crucial for ensuring that performance assessments are both timely and cost-effective. The primary goal shifts slightly to include being the guardian of economic performance within the corporation, indicating a broader responsibility for financial oversight.

Lastly, in "Managing deviations," the controlling function represents management during the analysis of performance discrepancies. It continues to act as a trusted advisor, particularly in developing actionable plans to address any identified issues. The primary goal remains consistent, reiterating the role as the right arm of management.

Overall, this slide illustrates the multifaceted responsibilities of the controlling function, highlighting its advisory capacity and its critical role in aligning management efforts with organizational goals. It serves as a reminder of the importance of effective performance management in achieving strategic objectives.

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Strategic Planning Performance Management