The book answers the questions: Basel II - opportunity or disadvantage? Why is controlling necessary for medium-sized enterprises? How can one assess the annual financial statements using key figures? How can one plan with profitability, liquidity, and budgets? How can one accurately calculate their services? How can one reduce costs? How can one use cost accounting as a controlling tool? For this purpose, controlling-oriented analyses and planning, as well as the appropriate compilation of formulas, planning, and calculation tables, are helpful. Therefore, the goal of this book is to learn and apply with a practical orientation. This is a high standard that is met through immediate solutions for controlling in medium-sized enterprises and easily understandable implementation options.