Globalisation forces almost all companies to grow internationally. Every company that wants to keep up with the competition in the long run, needs to be present around the world.

The managements of most companies face numerous new challenges, caused by these changed conditions.

Hence, the increasingly complex operational business demands decentralised structures. These need to be connected to a central strategic controlling system. Opportunities and risks are subject to constant changes in the global context. Thus, dynamic controlling is increasingly important for the parties responsible in the companies. 

In every phase of an enterprise and in every phase of the economic cycle, the classical flexible cost accounting is the basis, as here the cost center accounting, the cost unit accounting, the profitability analysis allow statements regarding overheads, costs of goods and contribution margin accounting.