The present textbook has a proven basic systematics: It presents and discusses the concepts and instruments at the levels of temporally and factually differentiated controlling stages, assuming an independent functional area of controlling that supports management in fulfilling its leadership tasks. For the new edition: The content in all sections has been adapted to the current state of professional discussion. In the second chapter, the section on key figures and key figure systems has been expanded; due to the practical significance of this instrumentation, a preceding summary presentation seems appropriate. Building on this, the third chapter additionally explains the management and key figure system of the Balanced Scorecard, whose fundamental task lies in the implementation of strategic plans in the individual sub-areas.