Instruments of Investment Controlling

Abstract

We can conclude from the individual tasks presented above that Investment Controlling has to provide the pre-requisites for a systematic course of investment planning and control. As a consequence, it supports “rational” investment decisions according to the previously set targets and, moreover, it renders systematic controls of the realisation and post-project controls possible. In the following, more details about the individual pre-requisites are going to be presented, especially about the provision of adequate procedures of investment analysis and risk evaluation as well as the standardisation or recording and control of decision-relevant data.⁴⁸