INTEGRATED CONTROLLING - A NEW BUSINESS PROCESS REENGINEERING VISION

The organizations' need to satisfy the demand for flexibility, market and environment orientation, as well as the demand for multiple dimensions requires information provision for the process team that has to receive from controlling the tools and data necessary for monitoring the process indicators which are important for the company's success. Hence the controllers become "the affair's model analysts" that help the organization's management to generate even easier the success of its own branch, of the business processes or of the functions that must be ordered. Our paper sets out to present a theoretical approach of the "new controlling process" that has to be developed and adapted as a part of the companies' management system, hence controlling must undergo a re-engineering process, which incorporates three important aspects in the organization: the principle of incorporating process oriented tasks; monitoring as its own responsibility; the firm's customer orientation.