The importance of controlling for corporate management has increased in recent years due to the intense global competitive situation. Knowledge of controlling is no longer needed solely by the controller, but is particularly essential for managers as well. Basic knowledge of controlling has also become a prerequisite for many engineers and natural scientists to successfully tackle their tasks. This book aims to provide students, as well as the aforementioned employees of companies, with a description of the essential areas of controlling that is both theory-oriented and practice-based. They should receive insights for solving operational controlling problems. Great emphasis has been placed on a clear and understandable presentation. Many illustrations, control questions with solutions, and practical examples contribute to this.