Sustainable Controlling: Measuring Method Based on the Catalogue of Controller Tasks

The process of financial controlling implementation is a very complex project. It requires coordination of many activities from various spheres. Following works should be conducted within different areas such as financial and management accounting, organization management, informatics and education. During its implementation, one should involve people representing key areas of the company from many departments. Not only employees of the company but also external consultants should be engaged in that process. The aim of the article is to identify methods of measuring the correctness of financial controlling according to the concept of sustainable development. One of the ways to perform the implementation correctly is to obey the rule of sustainable development. The concept is based on the rule of sustainable balanced scorecard. In that situation, perspectives aiming goals and implemented actions should be adapted to the requirements of the specific nature of this type of project. These perspectives should be relevant to the category of their activities. It is not correct to carry out the process in an unsustainable way. This situation reveals in failure to perform certain tasks or insufficient implementation. Therefore, it is worth to develop methods measuring balanced implementation of such projects. This measurement can be done by analyzing the amount of time of specific tasks and their costs. The concomitant usage of these two categories of measures is due to the fact that the cost parameters are often difficult to determine. Some of the tasks are carried out by the company’s employees who implement controlling system. Valuation of the costs is not free from subjective assumptions. Determination of the time performing specific tasks does not also provide clear information. This is due to the fact that there is a possibility to find significant deviations between planned and actual data. It is moreover worth to measure the degree of sustainable controlling system implementation using two categories of measures at the same time. It is also determined by the fact weather the measurement will be conducted on the basis of the data available with the planned budget and actual one.