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Controlling

Controlling is an instrument for management leadership and deals with possible future development.

The central part of an extensive controlling system is profit budgeting and finance plans.  Small service providers should even the smallest enterprise needs a minimum of operational targets such as: turnover, costs, measures safeguarding liquidity and number of customers. Small service providers should ask themselves, which of their services provide best profits – and which have ended up with lots of expense and nothing else.

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