Strategic controlling is indispensable for effective management. It ensures the systematic gathering of three types of strategic management information. The relevant questions are:
- Are those measures and activities that were agreed in the strategy being implemented (strategic implementation controlling)?
- What impacts – and derived from that what results – are those measures and activities having on the six central performance controls (strategic result controlling)?
- Have changes in the environment led to changes in the assumptions that form the basis of the strategy (strategic environment and assumption controlling)?
Strategic controlling compliments operational and financial controlling. It contributes to ability of management to have access to the relevant information that is necessary for making strategic decisions