{"id":12892,"date":"2026-07-09T13:52:51","date_gmt":"2026-07-09T13:52:51","guid":{"rendered":"https:\/\/perspicuum.net\/?page_id=12892"},"modified":"2026-07-10T06:48:39","modified_gmt":"2026-07-10T06:48:39","slug":"it-health-check-2","status":"publish","type":"page","link":"https:\/\/perspicuum.net\/en\/services\/it-health-check-2\/","title":{"rendered":"Reporting &#038; Controlling"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"12892\" class=\"elementor elementor-12892 elementor-12891\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fdd648 e-flex e-con-boxed e-con e-parent\" data-id=\"1fdd648\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1834be9 e-con-full e-flex e-con e-child\" data-id=\"1834be9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62a67fe elementor-widget elementor-widget-heading\" data-id=\"62a67fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CONSULTING &amp; PROJECTS \u00b7 SERVICES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af8bb4c elementor-widget elementor-widget-heading\" data-id=\"af8bb4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Establish a Controlling Department &amp; Professionalize the Finance Division<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2052309 elementor-widget elementor-widget-text-editor\" data-id=\"2052309\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No management control\u2014or a system that doesn\u2019t really provide guidance? We analyze your current situation, fill in the gaps, and develop your management control tools in a targeted manner\u2014from the first key performance indicator to integrated corporate management.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce1c0dc uael-button-stack-mobile uael-button-halign-justify uael-tablet-button-halign-left uael-mobile-button-halign-justify elementor-widget elementor-widget-uael-buttons\" data-id=\"ce1c0dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"uael-dual-button-outer-wrap\">\n\t\t\t<div class=\"uael-dual-button-wrap\">\n\t\t\t\t\t\t\t\t<div class=\"uael-button-wrapper uael-dual-button elementor-widget-button elementor-repeater-item-69577fd uael-dual-button-0\">\n\t\t\t\t\t<a class=\"elementor-button-link elementor-button elementor-size-md elementor-button-link\" href=\"https:\/\/bookings.cloud.microsoft\/book\/PerspicuumSolutions@perspicuum.net\/?ismsaljsauthenabled=true\" target=\"_blank\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper uael-buttons-icon-\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-align-icon- elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text elementor-inline-editing\" data-elementor-setting-key=\"buttons.0.text\" data-elementor-inline-editing-toolbar=\"none\">Schedule a Controlling Review<\/span>\n\t\t<\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-button-wrapper uael-dual-button elementor-widget-button elementor-repeater-item-9b2df95 uael-dual-button-1\">\n\t\t\t\t\t<a class=\"elementor-button-link elementor-button elementor-size-md elementor-button-link\" href=\"https:\/\/perspicuum.net\/en\/services\/\" target=\"_blank\">\n\t\t\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper uael-buttons-icon- elementor-button-content-wrapper uael-buttons-icon-\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-align-icon- elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text elementor-inline-editing\" data-elementor-setting-key=\"buttons.1.text\" data-elementor-inline-editing-toolbar=\"none\">View all services<\/span>\n\t\t<\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f77896b e-con-full e-flex e-con e-child\" data-id=\"f77896b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e0f9e1 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2e0f9e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"993\" src=\"https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Headergrafik-Controlling-02-1536x993.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-12985\" alt=\"\" srcset=\"https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Headergrafik-Controlling-02-1536x993.jpg 1536w, https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Headergrafik-Controlling-02-300x194.jpg 300w, https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Headergrafik-Controlling-02-1024x662.jpg 1024w, https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Headergrafik-Controlling-02-768x496.jpg 768w, https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Headergrafik-Controlling-02.jpg 1651w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-806f628 e-flex e-con-boxed e-con e-parent\" data-id=\"806f628\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecd28ef elementor-widget elementor-widget-heading\" data-id=\"ecd28ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Where does your controlling function stand today?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-862a364 e-flex e-con-boxed e-con e-parent\" data-id=\"862a364\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3fe19e7 e-con-full e-flex e-con e-child\" data-id=\"3fe19e7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b93e951 elementor-widget elementor-widget-heading\" data-id=\"b93e951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our customers' typical journey:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf76696 elementor-widget elementor-widget-ha-horizontal-timeline happy-addon ha-horizontal-timeline\" data-id=\"bf76696\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;4&quot;,&quot;slides_to_show_mobile&quot;:&quot;2&quot;,&quot;animation_speed&quot;:800,&quot;slides_to_show_tablet&quot;:3}\" data-widget_type=\"ha-horizontal-timeline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-wrapper ha-carousel\">\n\n\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-block elementor-repeater-item-a6f729d\">\n\t\t\t\t\t<div class=\"ha-horizontal-timeline-icon-box\">\n\n\t\t\t\t\t\t<span class=\"ha-horizontal-timeline-date\"><\/span>\n\n\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-top-inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-circle-right\"><\/i>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-tree\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"ha-horizontal-timeline-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-inner\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ha-horizontal-timeline-subtitle\"> <\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-description\"><p>No Controlling<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-block elementor-repeater-item-2b39b1c\">\n\t\t\t\t\t<div class=\"ha-horizontal-timeline-icon-box\">\n\n\t\t\t\t\t\t<span class=\"ha-horizontal-timeline-date\"><\/span>\n\n\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-top-inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-tree\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"ha-horizontal-timeline-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-inner\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ha-horizontal-timeline-subtitle\"> <\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-description\"><p><strong>Basic Reporting<\/strong><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-block elementor-repeater-item-1d6bdb1\">\n\t\t\t\t\t<div class=\"ha-horizontal-timeline-icon-box\">\n\n\t\t\t\t\t\t<span class=\"ha-horizontal-timeline-date\"><\/span>\n\n\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-top-inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-circle-right\"><\/i>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-tree\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"ha-horizontal-timeline-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-inner\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ha-horizontal-timeline-subtitle\"> <\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-description\"><p>Management Control<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-block elementor-repeater-item-19ca9f9\">\n\t\t\t\t\t<div class=\"ha-horizontal-timeline-icon-box\">\n\n\t\t\t\t\t\t<span class=\"ha-horizontal-timeline-date\"><\/span>\n\n\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-top-inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-circle-right\"><\/i>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-tree\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"ha-horizontal-timeline-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-inner\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"ha-horizontal-timeline-subtitle\"> <\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"ha-horizontal-timeline-description\"><p>Integrated Business Management<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\n\t\t\t\t\t<button type=\"button\" class=\"slick-prev\"><i aria-hidden=\"true\" class=\"fas fa-chevron-left\"><\/i><\/button>\n\t\t\n\t\t\t\t\t<button type=\"button\" class=\"slick-next\"><i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i><\/button>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1ecb6a elementor-align-left elementor-widget elementor-widget-button\" data-id=\"d1ecb6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bookings.cloud.microsoft\/book\/PerspicuumSolutions@perspicuum.net\/?ismsaljsauthenabled=true\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-arrow-right1\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">This is where we start working with you<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e4d1be4 e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"e4d1be4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1a207ef e-con-full e-flex e-con e-child\" data-id=\"1a207ef\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b55949 elementor-widget elementor-widget-uael-advanced-heading\" data-id=\"4b55949\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"uael-module-content uael-heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"uael-sub-heading elementor-inline-editing\" data-elementor-setting-key=\"sub_heading\" data-elementor-inline-editing-toolbar=\"advanced\" >WHAT WE SPECIFICALLY PROVIDE<\/div>\n\t\t\t\n\t\t\t<h2 class=\"uael-heading\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-heading-text elementor-inline-editing uael-size--default\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\">Five Building Blocks for a Controlling System That Truly Guides the Business<\/span>\n\t\t\t\t\t\t\t<\/h2>\n\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad07430 elementor-widget elementor-widget-text-editor\" data-id=\"ad07430\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Depending on the situation, we combine these building blocks on a case-by-case basis\u2014either as part of a comprehensive project or specifically where the greatest impact can be achieved.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d10068 e-grid e-con-full e-con e-child\" data-id=\"2d10068\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-fafec1b e-con-full e-flex e-con e-child\" data-id=\"fafec1b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62ec406 elementor-widget elementor-widget-heading\" data-id=\"62ec406\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">01<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2617935 elementor-widget elementor-widget-heading\" data-id=\"2617935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Building a Financial Controlling System from the Ground Up<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d25216 elementor-widget elementor-widget-text-editor\" data-id=\"3d25216\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For companies without their own controlling function: We define the concept, roles, processes, and software\/dashboards tailored to the size of your company\u2014taking a pragmatic approach rather than a textbook \u201centerprise\u201d one.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7fa23db e-con-full e-flex e-con e-child\" data-id=\"7fa23db\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15ae9db elementor-widget elementor-widget-heading\" data-id=\"15ae9db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">02<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5163df4 elementor-widget elementor-widget-heading\" data-id=\"5163df4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Further Development of Existing Controlling Tools<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81e88a6 elementor-widget elementor-widget-text-editor\" data-id=\"81e88a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We analyze what\u2019s in place, what\u2019s missing, and what\u2019s no longer effective\u2014and expand your controlling system specifically in those areas where it will have the greatest impact on management.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd2d30b e-con-full e-flex e-con e-child\" data-id=\"bd2d30b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1be7012 elementor-widget elementor-widget-heading\" data-id=\"1be7012\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">03<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8884b8 elementor-widget elementor-widget-heading\" data-id=\"b8884b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cost Accounting, Contribution Margins, and Profit Center Management<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77d4ba9 elementor-widget elementor-widget-text-editor\" data-id=\"77d4ba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We provide transparency regarding which products, customers, or areas truly contribute to the bottom line\u2014serving as the basis for well-informed management decisions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b68ef63 e-con-full e-flex e-con e-child\" data-id=\"b68ef63\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2778e51 elementor-widget elementor-widget-heading\" data-id=\"2778e51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">04<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c441a54 elementor-widget elementor-widget-heading\" data-id=\"c441a54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Implementing Business Planning: Forecasting &amp; Scenario Analysis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-236d992 elementor-widget elementor-widget-text-editor\" data-id=\"236d992\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Whether you&#8217;re implementing structured corporate planning for the first time or replacing existing systems: budget, rolling forecast, cash flow planning, and scenarios\u2014all from a single source instead of separate Excel spreadsheets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7550296 e-con-full e-flex e-con e-child\" data-id=\"7550296\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac5e4f3 elementor-widget elementor-widget-heading\" data-id=\"ac5e4f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">05<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65198a6 elementor-widget elementor-widget-heading\" data-id=\"65198a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reporting &amp; Dashboards for Management, Banks, and Investors<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d0affb elementor-widget elementor-widget-text-editor\" data-id=\"4d0affb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"111\" data-end=\"266\">Structured, digitally accessible reports and interactive dashboards for internal management, shareholders, advisory boards, and loan negotiations\u2014always up to date.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f707d2f e-con-full e-flex e-con e-child\" data-id=\"f707d2f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cf79f1 elementor-widget elementor-widget-image\" data-id=\"7cf79f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"900\" height=\"900\" src=\"https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Ole-Hartmann.jpg\" class=\"attachment-large size-large wp-image-12923\" alt=\"\" srcset=\"https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Ole-Hartmann.jpg 900w, https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Ole-Hartmann-300x300.jpg 300w, https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Ole-Hartmann-150x150.jpg 150w, https:\/\/perspicuum.net\/wp-content\/uploads\/2026\/07\/Perspicuum-Business-Intelligence-Loesungen-Ole-Hartmann-768x768.jpg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50b6e85 elementor-widget elementor-widget-text-editor\" data-id=\"50b6e85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u201cA management control system is only useful if it is actually put into practice within the company\u2014not if it exists only on paper.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16dc337 elementor-widget elementor-widget-text-editor\" data-id=\"16dc337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ole Hartmann<br\/>, owner of perspicuum<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-852414a e-flex e-con-boxed e-con e-parent\" data-id=\"852414a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0e5484 uael-heading-align-center elementor-widget elementor-widget-uael-advanced-heading\" data-id=\"d0e5484\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"uael-module-content uael-heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"uael-sub-heading elementor-inline-editing\" data-elementor-setting-key=\"sub_heading\" data-elementor-inline-editing-toolbar=\"advanced\" >TOPICS AT A GLANCE<\/div>\n\t\t\t\n\t\t\t<h2 class=\"uael-heading\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-heading-text elementor-inline-editing uael-size--default\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\">Two Perspectives on Your Controlling<\/span>\n\t\t\t\t\t\t\t<\/h2>\n\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"uael-subheading elementor-inline-editing\" data-elementor-setting-key=\"heading_description\" data-elementor-inline-editing-toolbar=\"advanced\" >\n\t\t\t\t\tDepending on your needs, we explore individual topics in greater depth as separate areas of focus\u2014this overview is constantly expanding.\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div 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18-30.281-13.172-14.438-23.109-31.547-29.109-50.156-31.734 7.7344-65.203 0.70312-91.125-19.172-25.875-19.828-41.391-50.344-42.188-82.969zm323.44-565.13c2.5312 6.7031 3.7969 13.828 3.7969 20.953v405.24h18.469l-0.046875-53.625h0.046875c0-33.375 20.109-63.422 50.953-76.172 30.797-12.75 66.281-5.6719 89.812 17.906 23.578 23.625 30.656 59.062 17.859 89.859-12.75 30.844-42.844 50.906-76.172 50.906v-0.046876l-53.766-0.09375v258.37h96.094c84.562-112.08 185.72-224.63 185.72-382.03 0-88.125-35.109-172.6-97.547-234.74-62.484-62.156-147.14-96.844-235.22-96.422zm3.7031 454.78v248.76c0 3.2344-0.28125 6.5156-0.79688 9.75h19.219l-0.046875-258.47zm110.3 496.69h-225.1c5.4375 13.922 15.797 25.359 29.062 32.109 52.359 27.141 114.66 27.141 167.02 0 13.266-6.75 23.625-18.188 29.016-32.109zm-258.61-104.67c-3.1406 0.046875-5.6719 2.5781-5.6719 5.7188v64.594c0.046874 3.0938 2.5312 5.625 5.6719 5.625h292.13c3.1406 0 5.6719-2.4844 5.7188-5.625v-64.641c-0.046875-3.1406-2.5781-5.6719-5.7188-5.7188zm195.61-420.47 53.766 0.09375v-0.09375c21.75-0.046875 41.344-13.125 49.641-33.234 8.3438-20.109 3.7031-43.266-11.672-58.641-15.422-15.375-38.531-19.969-58.641-11.625s-33.188 27.938-33.188 49.734h0.046875zm96.609 315.79-292.22-0.046875c-3.1406 0.046875-5.625 2.5781-5.6719 5.6719v64.594c0.046874 3.1406 2.5312 5.6719 5.6719 5.7188h292.13c3.1406-0.046875 5.6719-2.5781 5.7188-5.7188v-64.641c-0.046875-3.1406-2.5781-5.625-5.7188-5.6719z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9196c7f elementor-widget elementor-widget-heading\" data-id=\"9196c7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key Areas of Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f52a386 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f52a386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba1b670 elementor-widget elementor-widget-text-editor\" data-id=\"ba1b670\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A comprehensive overview of all controlling topics\u2014from methodology to training.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49cbdea e-grid e-con-full e-con e-child\" data-id=\"49cbdea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5645c06 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5645c06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"huge huge-bulb-chargeing\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDevelopment of Controlling Systems and Functions\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34f7ec1 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"34f7ec1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-calendar2\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tBusiness Planning\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dd0944 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"0dd0944\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"huge huge-coins-01\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCost Management\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b884072 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b884072\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"huge huge-droplet\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLiquidity Management\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2535ca5 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"2535ca5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-repeat2\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tMake-or-Buy and Outsourcing Decisions\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7594c88 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"7594c88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"huge huge-settings-done-02\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tProcess Management\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33b17a1 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"33b17a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-user-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tService Management\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7e8309 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d7e8309\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"huge huge-graduation-scroll\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tControlling Education &amp; Training\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fcbc227 e-con-full e-flex e-con e-child\" data-id=\"fcbc227\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8455389 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"8455389\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"1200pt\" height=\"1200pt\" viewBox=\"0 0 1200 1200\"><path d=\"m110.06 86.812c-41.062 0-74.766 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data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Establishment of Controlling Functions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4f2a13 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a4f2a13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-077b200 elementor-widget elementor-widget-text-editor\" data-id=\"077b200\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Start where the company currently lacks the most control.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-56dcebc e-grid e-con-full e-con e-child\" data-id=\"56dcebc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a060dd5 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a060dd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-graph-pie2\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tFinancial Controlling\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b02e51 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"4b02e51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"huge huge-user-settings-01\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSales Controlling\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a854004 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a854004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-edd-cart\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tProcurement Controlling\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49ed6e1 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"49ed6e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"huge huge-shipping-truck-02\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLogistics Controlling\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-082d60c elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"082d60c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"huge huge-user\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tHuman Resources Controlling\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef634b7 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"ef634b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-factory\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tProduction Controlling\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6faed03 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"6faed03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-advanced-data-table\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tOverhead Cost Control\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e947b45 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e947b45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-uncharted\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tInvestment Controlling\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e4a11d elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"8e4a11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-wallet\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLiquidity Management\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6d796e elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f6d796e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"huge huge-square-arrow-right-01-round\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tProcess Control\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13f55b3 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"13f55b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-laptop\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tManagement Accounting Software\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12cc805 e-flex e-con-boxed e-con e-parent\" data-id=\"12cc805\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3775027 uael-heading-align-left elementor-widget elementor-widget-uael-advanced-heading\" data-id=\"3775027\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"uael-module-content uael-heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"uael-sub-heading elementor-inline-editing\" data-elementor-setting-key=\"sub_heading\" data-elementor-inline-editing-toolbar=\"advanced\" >WHAT'S NEXT<\/div>\n\t\t\t\n\t\t\t<h2 class=\"uael-heading\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-heading-text elementor-inline-editing uael-size--default\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\">From the First Meeting to a Functioning Controlling System<\/span>\n\t\t\t\t\t\t\t<\/h2>\n\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"uael-subheading elementor-inline-editing\" data-elementor-setting-key=\"heading_description\" data-elementor-inline-editing-toolbar=\"advanced\" >\n\t\t\t\t\tNo years-long consulting projects\u2014the first effective tools are developed in a matter of weeks.\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de75995 e-grid e-con-boxed e-con e-parent\" data-id=\"de75995\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0ad8f63 e-con-full e-flex e-con e-child\" data-id=\"0ad8f63\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc81812 elementor-widget elementor-widget-ha-step-flow happy-addon ha-step-flow\" data-id=\"dc81812\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-step-flow.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"ha-steps-icon\">\n\t\t\t\t\t\t\t<span class=\"ha-step-arrow\"><\/span>\n\t\t\t\n\t\t\t<i class=\"hm hm-file\"><\/i>\n\t\t\t\t\t\t\t<span class=\"ha-steps-label\">01<\/span>\n\t\t\t\t\t<\/div>\n\n\t\t<h2 class=\"ha-steps-title\">Controlling Review<\/h2>\n\t\t\t\t\t<p class=\"ha-step-description\">30 minutes\u2014we\u2019ll analyze your situation with no hidden agenda and no sales pressure.<\/p>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69de279 e-con-full e-flex e-con e-child\" data-id=\"69de279\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f5e7c9 elementor-widget elementor-widget-ha-step-flow happy-addon ha-step-flow\" data-id=\"9f5e7c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-step-flow.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"ha-steps-icon\">\n\t\t\t\t\t\t\t<span class=\"ha-step-arrow\"><\/span>\n\t\t\t\n\t\t\t<i class=\"hm hm-graph-bar2\"><\/i>\n\t\t\t\t\t\t\t<span class=\"ha-steps-label\">02<\/span>\n\t\t\t\t\t<\/div>\n\n\t\t<h2 class=\"ha-steps-title\">Clear Findings<\/h2>\n\t\t\t\t\t<p class=\"ha-step-description\">You'll find out where the biggest gaps in your controlling process lie\u2014and what really needs to be addressed urgently.<\/p>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ec7ee5d e-con-full e-flex e-con e-child\" data-id=\"ec7ee5d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-190dab6 elementor-widget elementor-widget-ha-step-flow happy-addon ha-step-flow\" data-id=\"190dab6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-step-flow.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"ha-steps-icon\">\n\t\t\t\t\t\t\t<span class=\"ha-step-arrow\"><\/span>\n\t\t\t\n\t\t\t<i class=\"hm hm-brain\"><\/i>\n\t\t\t\t\t\t\t<span class=\"ha-steps-label\">03<\/span>\n\t\t\t\t\t<\/div>\n\n\t\t<h2 class=\"ha-steps-title\">A Concrete Plan<\/h2>\n\t\t\t\t\t<p class=\"ha-step-description\">A realistic roadmap with priorities, a timeline, and a budget\u2014not a standard, off-the-shelf proposal.<\/p>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f50a6d9 e-con-full e-flex e-con e-child\" data-id=\"f50a6d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fda4b5 elementor-widget elementor-widget-ha-step-flow happy-addon ha-step-flow\" data-id=\"2fda4b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-step-flow.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"ha-steps-icon\">\n\t\t\t\n\t\t\t<i class=\"hm hm-tick-circle\"><\/i>\n\t\t\t\t\t\t\t<span class=\"ha-steps-label\">04<\/span>\n\t\t\t\t\t<\/div>\n\n\t\t<h2 class=\"ha-steps-title\">Implementation in Phases<\/h2>\n\t\t\t\t\t<p class=\"ha-step-description\">We're building this up step by step\u2014the first usable tools are already taking shape in the first few weeks.<\/p>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-83f9b72 e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"83f9b72\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f84eb33 e-con-full e-flex e-con e-child\" data-id=\"f84eb33\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f07acdb elementor-widget elementor-widget-uael-advanced-heading\" data-id=\"f07acdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"uael-module-content uael-heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"uael-sub-heading elementor-inline-editing\" data-elementor-setting-key=\"sub_heading\" data-elementor-inline-editing-toolbar=\"advanced\" >TWO OPTIONS \u2014 ONE IS RIGHT FOR YOU<\/div>\n\t\t\t\n\t\t\t<h2 class=\"uael-heading\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-heading-text elementor-inline-editing uael-size--default\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\">A ready-made tool or a custom setup?<\/span>\n\t\t\t\t\t\t\t<\/h2>\n\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5955051 elementor-widget elementor-widget-text-editor\" data-id=\"5955051\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"114\" data-end=\"177\">We&#8217;ll be honest with you about what makes the most sense for your situation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c77d744 e-grid e-con-full e-con e-child\" data-id=\"c77d744\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-df2a85a e-con-full e-flex e-con e-child\" data-id=\"df2a85a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3147af2 elementor-widget elementor-widget-heading\" data-id=\"3147af2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Live in 3 days<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8386983 elementor-widget elementor-widget-heading\" data-id=\"8386983\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">RICO Suite<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a62d882 elementor-widget elementor-widget-text-editor\" data-id=\"a62d882\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ready-to-use software for DATEV, Sage, Diamant, Navision, and Business Central. Cash flow dashboard, financial planning, and AI-powered analytics\u2014ready to use right away, without an IT project. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b90853b elementor-widget elementor-widget-button\" data-id=\"b90853b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/perspicuum.net\/en\/rico\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover RICO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7fb3bea e-con-full e-flex e-con e-child\" data-id=\"7fb3bea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e72b96e elementor-widget elementor-widget-heading\" data-id=\"e72b96e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CUSTOM<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c49d2ae elementor-widget elementor-widget-heading\" data-id=\"c49d2ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Establishing a Controlling Structure as a Project<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f815d5 elementor-widget elementor-widget-text-editor\" data-id=\"5f815d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When you need more than just a tool: processes, a KPI framework, planning logic, reporting structures, and\u2014if needed\u2014team building\u2014all tailored to your specific needs. Whether on an ad hoc or ongoing basis, scalable and with no fixed additional costs. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6986903 elementor-widget elementor-widget-button\" data-id=\"6986903\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bookings.cloud.microsoft\/book\/PerspicuumSolutions@perspicuum.net\/?ismsaljsauthenabled=true\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Schedule a Controlling Review<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c2feb08 e-flex e-con-boxed e-con e-parent\" data-id=\"c2feb08\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a82d831 e-con-full e-flex e-con e-child\" data-id=\"a82d831\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c76e0a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3c76e0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Does your Controlling department provide reports\u2014but no answers?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb63a2f elementor-widget elementor-widget-heading\" data-id=\"bb63a2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A brief conversation is all it takes to find out what a controlling system that truly guides your company might look like.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af9131d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"af9131d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bookings.cloud.microsoft\/book\/PerspicuumSolutions@perspicuum.net\/?ismsaljsauthenabled=true\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-arrow-right1\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CONSULTING &amp; PROJECTS \u00b7 SERVICES Establish a Controlling Department &amp; Professionalize the Finance Division No management control\u2014or a system that doesn\u2019t really provide guidance? We analyze your current situation, fill in the gaps, and develop your management control tools in a targeted manner\u2014from the first key performance indicator to integrated corporate management. Schedule a Controlling [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":13005,"parent":12845,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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